VAT on Electronically Supplied Services to EU Consumers - A Practical Compliance Guide for Cross-Border Suppliers of Digital Goods and Services

The taxation of the digital economy is currently a hot topic in the international financial press. The European Union was the first trading partner to develop VAT rules specifically for the sale of digital goods and services to EU consumers. The European rules serve as a template for other consumption tax and sales tax jurisdictions to enact identical or similar rules. This is the second edition of the only guide of its kind on the market for the VAT treatment of the sale of digital goods and services to EU consumers by businesses located anywhere in the world. It includes detailed discussions of the 2015 mini-one stop shop (MOSS) compliance regime, the VAT establishment principle, reduced VAT rates on digital services, the legal instruments available to VAT auditors in Europe, and related policy, audit and compliance insights. It covers the place of taxation rules both before and after the 2015 change in rules. It includes a discussion of all relevant EU legislation and case law of the European Court of Justice and seeks to fill gaps in the official guidance. This guide is the only independent treatise of the VAT rules in the market and, like the first (2012) edition, will appeal to a broad audience of VAT and non-VAT experts alike, government policymakers, tax auditors, digital businesses anywhere in the world, scholars, tax courts, and those interested in VAT policy and practice in this area. The second edition is significantly expanded to cover all legislation relevant to the 2015 change in rules enacted since the first edition, recent case law in the European Court of Justice and other European policy developments, including the VAT options under Action Plan 1 of the OECD Base Erosion and Profit Shifting Project on the taxation of the digital economy.