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.
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Ionut is the Managing Partner and the founder of Tax Representation. He is a Fulbright scholar, holding a B.A. Finance, a JD and a MS in International Tax at Bentley University. Ionut has 20 years of experience in Romanian and international tax with a focus on foreign investments into Romania, tax controversy and litigation, M&A and international tax structuring.