Council Directive 2006/112/EC provides for special schemes for charging value added tax (VAT) for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons (B2C).

Actually, the above mentioned services – when supplied to non-taxable persons of member States - are subject to VAT in the member States of the client. The taxable persons (resident or domiciled also out of EU) supplying these services may make use of the IT system MOSS (“Mini one Stop Shop”) for registration and for declaration and payment of the VAT in the member State of destination.

According to council directive 2017/2455 of 5 December 2017, starting from January 1, 2019 the taxable persons providing telecommunications, radio and television broadcasting or electronically supplied services to non-taxable persons (B2C) may declare and pay of the VAT in the member State where the provider is established, has his permanent address or usually resides, if the total value, exclusive of VAT, of the supplies does not in the current calendar year exceed Euro 10 000, or the equivalent in national currency, and did not do so in the course of the preceding calendar year.

Where, during a calendar year, the above mentioned threshold is exceeded, the place of supply of the those services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides.