Ramona Azzopardi, taxation expert at WH Partners, attended the VAT Place of Supply of Services/Mini One Stop Shop (MOSS) Event which took place on 2 June 2014 at the Queen Elizabeth II Conference Centre in Westminster, London.

The event addressed the changes in VAT that will become effective in 2015.  From 1 January 2015 businesses will have to comply with new VAT place of supply rules for business to consumer (BTC) supplies of broadcasting, telecommunications and electronic services (BTE). Businesses will need clear and detailed information about how to deal with these changes. They will also need information about how to register to use the optional MOSS business simplification system.

The purpose of the event was to familiarise as many business representatives as possible, including businesses from Non-EU countries, with the 2015 VAT rule changes and the functioning of the MOSS and give them the possibility to address questions to the officials of the European Commission and the representatives of Member State tax administrations present.

The event was organised by HM Revenue & Customs UK with the support of the European Commission and was financed under the Fiscalis 2020 Programme.

Ramona Azzopardi can be contacted at ramona.azzopardi@whpartners.eu.