Digital services provided by business in non-EU countries

Digital services (telecommunication, broadcasting and electronic services) are subject to different rules. Digital services are taxed in the country where the customer lives or is established. It makes no difference whether the customer is a private citizen or a business. 

A Mini One Stop Shop (MOSS) scheme means companies do not need to register in each EU country where they provide digital services. Under this scheme, entrepreneurs can declare VAT for the digital services that they provide to private citizens via one EU country. For more information about the MOSS scheme and the VAT on digital services, please ask Blue Umbrella.