EU e-services VAT thresholds

From 1 January 2019, EU member states introduce two VAT and invoicing simplifications to the B2C digital services Mini One Stop Shop (MOSS) regime.  This covers the 2015 reforms to destination-based VAT obligations on electronic consumer sales, and the introduction of the single MOSS return to report e-services consumer sales across Europe.

Electronic services include: streaming media; e-books; apps; subscriptions to online membership sites; online newspapers and other journals; software; broadcast and telecoms services.

The two simplifications are:

  1. For small EU businesses selling less than €10,000 per annum to consumers in other EU states, they may continue to charge and report VAT under their national rates and rules. This includes following their domestic invoicing formats and obligations. Only once they pass this threshold must they switch to the local VAT rates of their consumers’ country of residence and report the VAT in the MOSS return.
  2. For businesses selling less than €100,000 per annum in B2C e-services to other EU states, only one piece of evidence proving the country of residence of their customers need be obtained. For businesses above this limit, the current obligation of two pieces of evidence is still required.
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