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Regulatory changeIn effectVAT and consumption taxesEuropean

VAT due in the consumer's country for electronic, telecommunications and broadcasting services

Under article 5 of Council Directive 2008/8/EC of 12 February 2008, telecommunications, radio and television broadcasting services and electronically supplied services provided to private individuals have, since 1 January 2015, been subject to VAT in the Member State where the customer is established or resides, rather than where the supplier is. Suppliers may declare and pay VAT due in other Member States through a one-stop shop (Mini One Stop Shop, MOSS) in their own country. In France, the rule was transposed by article 102 (IV) of finance act 2009-1673 of 30 December 2009 for 2010, which rewrote article 259 D of the general tax code with effect from 1 January 2015.

Measure originators

InitiatorGVT
Commission européenne
Gouvernement
🇪🇺

European origin

EU
Directive/Regulation
Directive 2008/8/CE du Conseil du 12 février 2008
Context

Règles de lieu des prestations de services en matière de TVA fixées au niveau de l'Union

View European directive
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2015

Measure impact

Consumers: digital services (apps, downloads, online subscriptions, telecommunications) are taxed at the VAT rate of their country of residence; suppliers: foreign VAT declared via a one-stop shop.

Official references

Law number: Directive 2008/8/CE du Conseil du 12 février 2008, art. 5
Official Journal: JOUE L 44 du 20 février 2008

Sources

Directive 2008/8/CE du Conseil du 12 février 2008 modifiant la directive 2006/112/CE en ce qui concerne le lieu des prestations de servicesOfficial
20 February 2008
Commission européenne – Les règles de base de l'Union régissant la TVA applicable aux services de télécommunication, de radiodiffusion et électroniques (2015)Official
1 January 2015
Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010, article 102 (transposition, CGI art. 259 D à compter du 1er janvier 2015)Official
31 December 2009

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
4 / 4 steps
Completed
1 January 2015

Entry into force

Application
Application de l'article 5 : imposition des services électroniques, de télécommunications et de radiodiffusion dans l'État du client.
Source
Completed
30 December 2009

National transposition

Application

Adaptation en droit français

Transposition par l'article 102 (IV) de la loi n° 2009-1673 de finances pour 2010, réécrivant l'article 259 D du CGI avec effet au 1er janvier 2015.
Source
Completed
20 February 2008

Publication in EU Official Journal

Publication
Publication de la directive au Journal officiel de l'Union européenne (L 44).
Source
Completed
12 February 2008

Adoption by EU Council

EU legislative process
Adoption par le Conseil de l'UE de la directive 2008/8/CE sur le lieu des prestations de services.
Source