Proposal for Implementing the EU One-Stop-Shop Scheme from 2015

From 1 January 2015, service providers supplying telecommunications, radio and television broadcasting, and electronic services to non-taxable persons resident in the European Union must account for VAT in the Member States where their customers are resident. In order to avoid registration in numerous Member States, those service providers can account for VAT in a single Member State, under the “one-stop-shop scheme”. A very limited version of this scheme already applies. In order to tie up the final loose ends of the extended arrangement, the European Commission has proposed several amendments to the VAT Implementing Regulation. In this article, the author gives an overview of the situation and of the Commission’s proposals.