Entry into force of the threshold for e-services

The 10,000 € threshold for e-services entered into force on 01/01/2019.

In principle, the place of supply of telecommunications, broadcasting and electronically supplied services to non-taxable persons is in the Member State of the customer. However, as from 01/01/2019, the place of supply may be in the Member State of the supplier where notably these supplies do not exceed 10,000 € (excl. VAT) in the current and the preceding calendar year. Where that new threshold is not exceeded the mini One Stop Shop (MOSS) may not be used.

Contact an Advisor

If you have any questions regarding this topic and how it might have an impact on your business, please contact the Mirus Consultant with whom you regularly work, or:

Ionut Zeche

  • Tax & Legal
  • Bucharest
  • + 40 (31) 228 20 77
Posted in Tax