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** * *** ** ** ** *** ** ** ** *** ** ** ** *** ** ** ** *** ** *
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Taxes in your country
Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to see what
applies in your country. If you'd like to see information for another country, click the drop-down menu above.
Advertisers in Argentioa.
Tax requirements can differ depending on whether your payment method Is set to invoicing or manual payments. See the
information below that applies to your payment method.
Manual payments
How taxes are calculated on Banelco or PagoMisCuentas.com payments
Getting legal receipts for Banelco or PagoMisCuentas.com payments
Getting legal monthly invoices
Changing your tax information
Tax exemptions
Invoicing
How taxes are calculated
Getting legal monthly invoices
Changing your tax information
Tax exemptions
GRT Perceptions
GRT is a gross income identification number. When you sign up for AdWords, you must enter your ID or CUIT number.
However, the field Gross Revenue Identification (GRT ID) isn't required because not all advertisers are subject to GRT.
What GRT is
Where to enter GRT
How to tell if you're liable
Value-Added Tax (VAT) in Taiwan
Value Added Tax (VAT) icto tax on goods and services that is paid to the Taiwanese tax authority. How and whether you
pay VAT in Taiwan depends on your payment method and setting. Choose the method or setting that applies to your
account below.
Automatic or manual payments by credit card
Manual payments by funds transfer, convenience store, or post office
Credit line (monthly invoicing) payment setting
About Government Uniform Invoices (GUIs)
What a Government Uniform Invoice (GUI) is
GUI delays
Changing the company name on your GUI
Your tax ID on your GUI
Please note that we cannot give you VAT advice. If you have general questions about VAT, contact the Taiwanese tax
authority.
Value-Added Tax (VAT) in China
VAT (value-added tax) is a tax on supplied goods or services. Google Advertising (Shanghai) Ad Words users with billing
addresses in China are subject to VAT.
As of January 1, 2012, Google Advertising (Shanghai) became a VAT payer under the Shanghai VAT Pilot Program. As of
April 1, 2012, Google Advertising (Shanghai) charges and collects VAT on all advertising services provided and issues only
VAT Fapiaos to advertisers. The VAT amount is reflected in the VAT Fapiao issued to you.
Google Advertising (Shanghai) cannot provide tax advice. Please consult your tax advisor or tax consultant if you have
questions on how the Shanghai VAT Pilot Program affects your business and tax obligations, to determine your VAT
status, or to determine what information your VAT Fapiao should contain.
VAT charges
Under the Shanghai VAT pilot program, Google Advertising (Shanghai) is required to charg 6 VAT for all clients, even if
they aren't based in Shanghai. There are no exceptions.
For customers other than manual payments customers, your invoices reflect VAT charged on your invoice balance at a 6%
rate.
For customers using manual payments, Google deducts 6% VAT from your prepayment amount. For example, if you prepay
1,000 CNY, the amount credited to your account balance will be 943.40 CNY, after deducting 56.60 CNY for VAT.
About Special VAT Fapiaos
Google Advertising (Shanghai) issues Special VAT Fapiaos to customers that are General VAT payers. A Special VAT
Fapiao is proof of tax payment that may allow you to claim VAT input credits if you're properly registered with the tax
authorities as a General VAT payer.
In order to issue the Special VAT Fapiao, Google Advertising (Shanghai) needs you to provide a scanned copy of your tax
registration certificate (the first page and the following page including the VAT tax registration status). We accept the
following types of files for your scanned tax registration certificate: PNG, GIF, JPEG, and TIFF. The file must be no larger
than 5 MB.
In addition, the following information you provide will be printed on your Special VAT Fapiao and must exactly match your
tax registration certificate, if listed there:
• Business name
• VAT tax registration status (General VAT payer)
• Tax registration ID
• Registered address
• Registered telephone number
• Bank account details (bank name, account number)
Ifyou want to have your Special VAT Fapiao delivered to an address other than your registered address, you can provide a
separate mailing address by going to your 'Billing profile' page and clicking Edit.
If the information you provide doesn't match your tax registration certificate, or if your scanned tax registration certificate
is invalid, corrupted, or unreadable, Google Advertising (Shanghai) won't be able to Issue your Special VAT Fapiao. If this
happens, we'll email you, asking you to correct the missing or incorrect information. Once you make the necessary
corrections, we'll then be able to issue the Special VAT Fapiaos to you.
About General VAT Fapiaos
Google Advertising (Shanghai) issues General VAT Fapiaos to customers that are registered as small-scale VAT payers,
non-VAT payers, or individuals. A General VAT Fapiao is official proof of tax payment, but ft cannot be used to claim VAT
input credits. The following information you provide will be printed on your General VAT Fapiao:
• Business name
• VAT tax registration status
• Tax registration ID (except individuals)
• Mailing address
• Telephone number
Opting out of VAT Fapiaos
If you don't want to get VAT Fapiaos for your advertising activity, you can opt out by selecting the 'Do not send me tax
invoices" option in your billing profile. Until you change this option, Google Advertising (Shanghai) won't attempt to deliver
VAT Fapiaos to you.
However, keep in mind that if you opt out of getting VAT Fapiaos, Google Advertising (Shanghai) is still required to charge
6% VAT for all clients and report VAT activity to the appropriate tax authorities.
Value Added Tax (VAT) and AdWords status
When you create your account, you'll be asked to confirm that your tax status is business. Business status means that
you'd like to see an economic benefit from your advertising, such as increased revenue, sales, or signups. This includes
affiliates, sole traders, self-employed merchants, partnerships, and others. AdWords can only be used for business
purposes in the European Union.
Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax advisor or revenue
commissioner.
Good to know
• Well need your VAT ID.
• We don't add VAT charges to your account.
• You'll be responsible for self-assessing and paying VAT at your EU member state's local rate (in accordance with
Article 44 of EU Council Directive 2006/112/EC).
Changing your VAT ID
You can change your VAT ID yourself. Click the link below to see how.
Change your VAT ID
Self-assess VAT
You're required to self-assess VAT at your member states current VAT rate. Please contact your local tax office for advice.
Finding your VAT invoice
VAT invoices and monthly payments are now included in the same document. If you need an invoice from January through
April 2015, you will find separate documents for the VAT invoice and the monthly record of payments.
Here's how to find your VAT invoice in your account:
1. Sign in to your Ad Words account .
2. Click the gear icon
gr and choose Billing to reach your "Transaction history' page.
3. Set the date range above the table so it corresponds to the invoices you want to see.
• The default view is last 3 months," which lets you see your most recent invoice.
• To view previous invoices, adjust the date range using the drop-down. For example, choose
This year if you want to
view invoices for this calendar year.
4. In the table, click the Documents
drop-down under the month you'd like to see the invoice for.
5.
Click the number of the invoice. If you're looking for invoices from January through April 2015, you'll need to also click
the EU VAT invoice drop-down to see the separate VAT invoice.
6. The invoice will open
In a new browser window. Make sure your browser settings don't block pop-ups, which will
prevent the VAT invoice from opening.
7. To print the invoice, click File and choose
Print from the browser menu. Or right-click the invoice and choose
Print. If
you want to download your invoice and save a copy on your computer, right-click and choose
Save as.
VAT invoice availability
•
A VAT invoice for a particular month is available starting on the 5th business day of the following month. For
example, your September VAT invoice will be ready by October 5. VAT invoices are not generated on weekends or
bank holidays, so please expect a delay getting your VAT invoice over those periods.
•
From January through April 2015, VAT Invoices are available separately from the monthly payments invoice. Before
January 2015 and after May 2015, VAT costs and a table of advertising payments are included in the same
document.
What your VAT invoice includes
The monthly invoice contains tables for "Record of payments received' and "Record of costs and VAT; except for
the
months of January through April 2015, which have separate documents for VAT and payments.
What's shown on your invoice and VAT invoice depends on whether your account is on automatic payments or manual
payments. Click the section that applies to you.
Automatic payments
Manual payments
Discrepancies between your transaction history and your invoice
Sometimes, the charges you see in your transaction history are off by a day or two from those you see on your invoice. In
most cases this is expected because AdWords and banks operate on different systems. Payments and charges don't
always happen at the same time.
If you received an account adjustment or credit and used the credit within the same billing period, this may also cause
your VAT invoice to differ from your transaction history.
Invoices are legally valid
The invoices from your AdWords account are historical invoices. They show your payment requests (that is, they include a
line item whenever we initiated a charge or you made a payment to Google.)
Invoices are legally valid—this means they'll be accepted by your local tax authorities.
Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don't require
a special stamp or signature.
If you have questions, contact your local legislature or tax advisor.
Certificates of tax residency
The certificates of residency can be downloaded as .pdf files from this article. Just click the applicable link below.
Certyfikat Rezydencji 2012
If you need older versions of the certificate, please contact AdWords support.
The certificate of residency provided by Google is issued by the Irish tax authority in a electronic form and in English. The
certificate in this form is a valid document which is respected by the Polish tax authority.
Value Added Tax (VAT)
All AdWords accounts in Ireland are subject to Value Added Tax (VAT) at the Irish rate—a rate that can change at the Irish
government's discretion.
Here's a look at what you can expect if you're in Ireland:
• You'll always be subject to VAT charges at the current Irish rate, as required by Irish legislation. (Your account is served
by Google Ireland.)
• If you're on automatic payments, we'll add VAT costs to your AdWords costs before you're charged.
• If you're on manual payments, we'll subtract VAT costs from your balance before it is depleted.
• If you're VAT 13b/56b exempt, please indicate this by checking the box under to you have a VAT ID.' (You can get
here by going to the gear icon 4111 and choosing Billing. Click the Billing profile link, and then the
Edit link.) You'll also
need to provide your VAT 13b/56b information.
Google can't give advice about VAT So if you have a question about VAT registration, contact your tax advisor or revenue
commissioner.
Changing your VAT ID
You can change your VAT ID yourself. Click the link below to see how.
Change your VAT ID
Finding your VAT invoice
VAT invoices and monthly payments are now Included in the same document. If you need an invoice from January through
April 2015, you will find separate documents for the VAT invoice and the monthly record of payments.
Here's how to find your VAT invoice in your account:
1. Sign in to your Ad Words account .
and choose Billing to reach your "Transaction history' page.
GO TO BILLING -
3. Set the date range above the table so it corresponds to the invoices you want to see.
• The default view is "Last 3 months,' which lets you see your most recent invoice.
• To view previous invoices, adjust the date range using the drop-down. For example, choose
This year if you want to
view invoices for this calendar year.
4. In the table, click the Documents
drop-down under the month you'd like to see the invoice for.
5. Click the number of the invoice. If you're looking for invoices from January through April 2015, you'll need to also click
the EU VAT Invoice drop-down to see the separate VAT invoice.
6. The invoice will open in a new browser window. Make sure your browser settings don't block pop-ups, which will
prevent the VAT invoice from opening.
7. To print the invoice, click File and choose Print
from the browser menu. Or right-click the invoice and choose Print. If
you want to download your invoice and save a copy on your computer, right-click and choose Save as.
VAT invoice availability
• A VAT invoice for a particular month is available starting on the 5th business day of the following month. For
example, your September VAT Invoice will be ready by October 5. VAT invoices are not generated on weekends or
bank holidays, so please expect a delay getting your VAT invoice over those periods.
• From January through April 2015, VAT invoices are available separately from the monthly payments invoice. Before
January 2015 and after May 2015, VAT costs and a table of advertising payments are Included in the same
document.
What your VAT invoice includes
The monthly invoice contains tables for "Record of payments received" and "Record of costs and VAT; except for the
months of January through April 2015, which have separate documents for VAT and payments.
What's shown on your invoice and VAT invoice depends on whether your account is on automatic payments or manual
payments. Click the section that applies to you.
Automatic payments
Manual payments
Discrepancies between your transaction history and your invoice
Sometimes, the charges you see in your transaction history are off by a day or two from
those you see on your invoice. In
most cases this Is expected because AdWords and banks operate on different systems. Payments and charges don't
always happen at the same time.
If you received an account adjustment or credit and used the credit within the same billing period, this may also cause
your VAT invoice to differ from your transaction history.
Invoices are legally valid
The invoices from your AdWords account are historical invoices. They show your payment requests (that is, they include a
line item whenever we initiated a charge or you made a payment to Google.)
Invoices are legally valid—this means they'll be accepted by your local tax authorities.
Our invoices are accepted by various tax authorities as valid VAT invoices, with VAT deductions included, and don't require
a special stamp or signature.
Value Added Tax (VAT) and AdWords status
Your account is served by Google Ireland Ltd., but Google can't charge VAT if your billing address is in a country that's not
part of the European Union.
Check with your local tax authority to see if you're required to self-assess VAT in your country. If that's the case, you'll need
to do this with the help of your tax advisor or local tax authority. Google can't advise you.
Self-assess VAT
If you weren't charged VAT on your AdWords costs, you might be required to self-assess VAT. Please contact your local tax
office for advice.
Invoices legally valid
The invoices that you print from your AdWords account are historical invoices. They show your payment requests (that is,
you'll find a line item in the "Record of Costs and VAT' section of your invoice whenever we initiated a charge or you made
a payment to Google.
Invoices are legally valid because they include our VAT ID—this means they'll be accepted by your local tax
authorities.
Your invoice also includes a second table called °
Record of payments received," which shows all successful payments in a
given month. This table is for your reference.
Concerned that these invoices aren't legally valid without a stamp or original signature? Don't worry! Our invoices are
accepted by various tax authorities as valid VAT invoices, with VAT deductions included.
Advertisers in North America
If you're an advertiser in North America and you claim business income from your AdWords advertising, you'll need to
provide Google's Tax Identification Number (TIN) when filing your taxes. Here's our information:
Google, Inc.
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581
Google Asia Pacific Pte. Ltd.
Because your AdWords business contract is registered with Google Asia Pacific Pte. Ltd., local taxes aren't applied to your
AdWords activity. These taxes won't be shown on your invoices.
Japan Consumption Tax ("JCT") and Google Asia Pacific Pte. Ltd.
AdWords can only be used for business purposes in Japan.
Your AdWords business contract is entered into with Google Asia Pacific Pte. Ltd., and no Japan Consumption Tax ('JCT")
is charged to your AdWords activity. You're responsible for reporting and paying the JCT, according to the Japan Amended
Consumption Tax Law of 2015.
To learn how to comply with the law, or for any tax advice, contact your tax advisor.
Taxes in India
For invoices
;don or after June 1, 2014, the service tax rate for advertising services supplied by Google India Private
Limited isAl
Previously, the rate was 12.36%, which included Education Cess and Secondary & Higher Education Cess, but the rate
changed because of updates to Indian tax regulations.
Keep in mind that Google can't advise you on tax matters. Please contact your tax adviser for any questions about this
change.
About Tax Deducted at the Source (TDS)
TDS certificates are required every quarter. (More information can be found on the Income Tax Department of India
website.)
Certificates for quarters ending in June, September, December, and March need to be issued by July 30th, October 30th,
January 30th, and May 15th, respectively.
No TDS certificates for the previous financial year will be accepted if sent after April 30th of the current financial year. For
example, all certificates for fiscal year 2013-14 should be sent no later than April 30, 2014.
Sending Tax Deducted at the Source (TDS) certificate
There are two ways to send us the TDS certificate:
1.
2.
You can send an electronically signed TDS certificate to us by email. Once the credit amount has been approved, it'll be
added to your account.
You can send a signed hard copy of your TDS certificate, along with a cover letter that has your 10-digit customer ID, to
the following address:
Attn : Google Finance Dept.,
B.M.S.I. Pvt. Ltd. (Arvato India),
15th Floor, Building No. 8, Tower C,
Infinity Towers, DLF Cyber City, DLF Ph - 2,
Gurgaon - 122002, Haryana. India.
Once you've sent the documents, contact us by email with the following details to get the credit:
a. A digital copy of the TDS certificate (either electronically signed or a PDF scan of signed TDS certificate)
b. Courier delivery receipt details
Google's Permanent Account Number (PAN) is AACCG0527D and the registered address on the TDS Certificate should be:
Google India Pvt. Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore - 560 016
How much TDS
The current rate of TDS for advertising-related payments to Google India Private Limited is 2% excluding Service Tax and
education cesses (per Circular No. 1/2014 issued by the Central Board of Direct Taxes, Ministry of Finance, Govt of India)).
However, the rate of TDS is subject to change according to government regulations. Note that Google AdWords can't
advise you on tax matters. If you have more questions regarding TDS or other tax matters, please check with a tax
consultant.
Taxes in
All AdWords advertisers with a Russian billing address are charged
costs, with no exceptions.
alue Added Tax (VAT) for all their AdWords
Here's a look at what you can expect if you're in the Russian Federation:
• Whether you select "Business; "Individual entrepreneur; or °
Personal" as your tax status, you'll always be subject to VAT
charges at the current Russian rate, as required by Russian legislation. (Your account Is served by Google Russia.)
• You'll see the VAT charges by clicking the gear icon
and choosing Billing. VAT is charged on actual usage.
VAT on USN
According to tax regulations in Russia, if you're on USN, you're not supposed to pay VAT for goods and services you are
selling or buying. However, when you're buying goods or services from a company operating under the general tax regime,
you pay VAT included in the prices of the product or service. Since 000 "Google is operating under general tax regime,
you'll also pay VAT for Ad Words.
Keep in mind that Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax
advisor or revenue commissioner.
Changing your tax status
When you sign up for AdWords, you'll need to choose a tax status of Personal, Individual entrepreneur, or Business. If you
need to change your tax status, please contact us. Any changes won't affect previous transactions or accounting
documents, and will only be effective starting from the date we make the change.
Changing your VAT information
To check the company name or tax IDs (INN and KPP) that appear on your monthly invoices, click the gear icon
choose Billing, then go to the Billing profile section.
a
Update your KPP number
If your KPP number has changed, you can edit it in your account. To update your KPP, please follow the steps below:
1. Sign in to your account at https://adwords.google.com .
2. Click the gear icon * and choose Billing. Go to the Billing profile
section.
3. Click Edit and update the KPP. Click Save when you're done.
Note
We can change your KPP if your INN stays the same. You may not change your tax IDs and company name from
those of one registered company to another. If you'd like your AdWords account to be for a different registered
company (with a different INN), please contact us. Any changes won't affect previous transactions or accounting
documents, and will only be effective starting from the date we make the change.
Change your company name
If your company name has changed, contact us. In order to update this information, we need a scanned copy of your tax
certificate stating your tax IDs and registered company name. Once we receive and verify your tax certificate, we'll change
the company name that appears in your AdWords account and on your monthly invoices. We'll let you know when we've
done so.
Note
We can change your KPP or company name only if your INN stays the same. You may not change your tax IDs and
company name from those of one registered company to another. If you would like your AdWords account to be for
a different registered company (with a different INN), please contact us. Any changes won't affect previous
transactions or accounting documents, and will only be effective starting from the date we make the change.
Correct your INN
If your AdWords account has an incorrect INN (tax ID), it can be changed only if It was mistyped when creating your
AdWords account. Contact us and provide a scanned copy of your tax certificate stating your tax IDs and registered
company name. Once we receive and verify your tax certificate, we'll change the INN that appears in your AdWords
account and on your monthly invoices.
If you'd like your AdWords account to be for a different registered company (with a different INN), please contact us. Any
changes won't affect previous transactions or accounting documents, and will only be effective starting from the date we
make the change.
Change your legal or mailing addresses
If your legal address or mailing address have changed, here's how to update them:
1. Sign in to your account at https://adwords.google.corn
and choose Billing.
3. To update your legal address, go to the Billing profile
section and make your changes. Click Save when you're done.
4. To update your mailing address, go to the Billing settings
section and make your changes. Click Save when you're
done.
Calculating VAT
You can see your VAT charges by clicking the gear icon
How VAT is
and choosing Billing
calculated
VAT is charged based on the value of your accrued clicks and impressions.
Usage + VAT = Payment amount
When VAT is charged
VAT may be charged:
• Once a payment has been completely spent in the account, or
• At the end of the month if a payment is only partially spent
Example
• Say your Ad Words account receives a payment on June 10th for RUB 100.
• Usage accrues each day until that payment of RUB 100 is completely spent on June 25th.
• A VAT line item appears on June 25th showing the VAT charge taken from the RUB 100 payment.
Example
• Say your AdWords account receives a payment on June 25th for RUB 100.
•
•
By the end of the month, June 30, RUB 50 of the payment has been spent. A VAT line item appears on June 30th
showing the VAT charge taken on the RUB 50 usage.
The remaining balance of that payment is spend by July 3. A VAT line item appears on July 3 showing the VAT
charge taken on the remaining RUB 50.
Note that VAT charges may cover the taxed amount for more than one payment if more than one payment is completely
spent on a single day.
VAT on promotional credit or adjustments
If you earned a reward from a promotional offer or any other type of credit adjustment, VAT will automatically be applied to
the usage paid by this credit. This will then be refunded completely once the total credit is spent or refunded partially at
the end of the same month if the credit is only partially spent.
If you have any trouble understanding VAT charges, please contact us.
VAT and "Current balance"
The 'Transaction history" page has two sections stating the balance of your account:
1. The "Current balance" section above the table:
Shows your balance that can be fully spent on future advertising
activity.
•
The field 'Credit remaining` shows the amount left for advertising activity and an estimated amount of future VAT
charges. Check this field to estimate the amount of money left in your account.
2. The 'Balance" column in the transaction history table:
Shows your account balance (calculated by subtracting the
amount in the 'Credits' column from the amount in the "Debits' column) without including any estimated future VAT
charges on unused payment amounts.
The bids and budgets you set on the 'Campaigns' tab don't include VAT.
Value Added Tax (VAT) is a 10% tax on goods and services that is paid to the Korean tax authority. How and whether you
pay VAT in Korea depends on your payment setting. Choose the setting that applies to your account below.
Automatic payments by credit card
Manual payments by LGU+
Monthly invoicing payment setting
If you're an advertiser in Mexico on manual payments or monthly invoicing, well charge you 16% to cover Impuesto sobre
Valor Agregado (IVA). How this happens depends on your payment setting. Click the appropriate link below to learn more.
Monthly invoicing payment setting
Manual payments setting
How to change your tax information
Taxes inasa
IJI - ine
All AdWords advertisers that pay by bank transfer and have a Ukraine billing address are subject to Value Added Tax (VAT)
charges at the current Ukrainian rateo ~
-i Ji as required by Ukrainian legislation.
r\
You can see your VAT charges on yourYrdnsaction history" page. To get there, click the gear icon
and choose Billing.
Your account is served by Google Ukraine. According to tax regulations in Ukraine, when you're buying goods or services
from a company operating under the general tax regime, you pay VAT included in the prices of the product or service.
Since "Google Ukraine" is operating under the general tax regime, you'll also pay VAT for AdWords.
Keep in mind that Google can't give advice about VAT. So if you have a question about VAT registration, contact your tax
advisor or revenue commissioner.
Changing your tax status
When you sign up for AdWords, you'll need to choose a tax status of Personal, Individual entrepreneur, or Legal entity.
Once you make your choice, it's not possible to switch to a different status. For example, if you chose Personal, you can't
change the status to Legal entity instead.
If you need to change your tax status, please close your existing AdWords account and create a new account with your
preferred status. Use a different email address to create this new account. Or, if you'd like to use the same email address,
you'll need to change it in your existing AdWords account before closing it out.
Changing your VAT information
To check the company name, legal address, or tax IDs (INN and EDRPOU) that appear on your monthly invoices, click the
gear icon
and choose Billing, then click Billing profile along the left-hand side.
Changing your company's legal name
If your company name has changed, contact us. In order to update this information, we need a scanned copy of your
official registration documents stating your tax IDs, registered company name, and legal address. Once we receive your
official registration documents, we'll change the company name that appears in your AdWords account and on your
accounting documents. We'll let you know when we've done so. After the changes are made, you can request a revision of
the previously issued documents that reflect the corrected name and EDRPOU.
Note
We can change your company name only if your INN and EDRPOU stay the same. You may not change your tax IDs
and company name from those of one registered company to another. If you would like your AdWords account to
be for a different registered company (with a different INN), please create another account.
Correcting your INN or EDRPOU
If your AdWords account has an incorrect INN (tax ID) and EDRPOU, it can be changed only if it was mistyped when
creating your AdWords account. Contact us and provide a scanned copy of your tax certificate stating your tax IDs and
registered company name. Once we receive and verify your tax certificate, well correct the INN or EDRPOU that appear in
your AdWords account and on your future accounting documents. Revisions of previously issued documents aren't
possible in this case. The corrected INN or EDRPOU will be shown only on documents Issued after the correction is made.
If you'd like your AdWords account to be for a different registered company (with a different INN and EDRPOU), please
create another account.
Changing VAT registration status
If your VAT registration status has changed, contact us. You'll need to provide a scanned copy of your tax certificate
stating your tax IDs, registered company name, and VAT registration tax status. Once we receive and verify your tax
certificate, we'll change the status in your AdWords account. The change will appear on your future accounting
documents. Revisions of previously issued documents are not possible in this case.
Changing your legal or mailing address
If your legal address or mailing address have changed, here's how to update them:
1. Sign in to your account at https://adwords.google.com
tfi and choose Billing.
3. To update your legal address, go to the Billing profile
section and make your changes. Click Save when you're done.
4. To update your mailing address, go to the Billing settings
section and make your changes. Click Save when you're
done.
About VAT
How VAT is calculated
VAT is calculated based on the value of your accrued advertising costs, such as clicks or impressions.
Advertising costs + VAT = Payment amount
When VAT is charged
VAT may be charged:
• Once a payment has been completely spent in the account, or
• At the end of the month if a payment is only partially spent
Example: Payment fully spent in a month
Say your AdWords account receives a payment on June 10th for UAH 200.
• Advertising costs accrue each day until that payment of UAH 200 is completely spent on June 25th.
• A VAT line item appears on June 25th on your main Billing page showing the VAT charge taken from the UAH 200
payment.
Example: Payment partially spent in a month
Say your AdWords account receives a payment on June 10th for UAH 200.
• By the end of the month, June 30, only UAH 100 of the payment has been spent. A VAT line item appears on June
30th on your main Billing page showing the VAT charge taken on the UAH 100 advertising costs.
• Say that the remaining balance of that payment is spent by July 3. A VAT line item appears on July 3 on your main
Billing page showing the VAT charge taken on the remaining UAH 100.
Note that VAT charges may cover the taxed amount of more than one payment if more than one payment is completely
spent on a single day.
If you have any trouble understanding VAT charges, please contact us.
VAT on adjustments or promotional credit
If you have a credit from a promotional offer or any other type of credit adjustment VAT will first be automatically applied
to the advertising costs paid for by the credit. Then, once the total credit is spent, the deducted VAT charges will be
refunded to your account. If the credit is only partially spent, the deducted VAT charges will be partially refunded at the end
of the same month.
VAT and your account's "Current balance"
To find your current balance, visit your Billing 'Transaction history' page by clicking the gear icon
and choosing
'Billing.' You'll find 2 sections that show your account balance:
1. The "Current balance" section above the table:
Shows your balance that can be fully spent on future advertising
activity.
• The field 'Credit remaining' shows the amount left for advertising activity and an estimated amount of future VAT
charges. Check this field to estimate the amount of money left in your account.
2. The "Balance" column in the transaction history table:
Shows your account balance (calculated by subtracting the
amount in the 'Credits' column from the amount in the 'Debits' column) without including any estimated future VAT
charges on unused payment amounts.
The bids and budgets you set in your campaigns don't include VAT.
Next step
• Learn about the documents you may receive.
Note
If you don't see your country listed, that means we don't have tax information for that country. Please contact your
local tax authority for this information.
Related links:
• Learn how to create budget orders.
• Find out how the transaction history can filter information.
• Learn how to make a payment.
Answers from other Ad Words users
AT tax Information for Mexico
osted by Tomas R
Share this:
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How can we help?
Center
Ads Help - Desktop Billing Be Payments
English (US)
Billing Basics
Will I be charged VAT on my purchases of Facebook ads?
Manage Payments
Whether you're charged value added tax (VAT) on your Facebook ad purchases will depend on whether you're
purchasing ads for business purposes and the country of your residence. The most common scenarios are described
below:
Payment Methods
International Payments
Troubleshooting Payments
Back
1. You reside in Ireland and you're purchasing Facebook ads for business purposes:
Your purchase of Facebook ads Is made through our European Headquarters in Dublin, so if your address
is in Ireland, well add VAT at the applicable Irish rate to the costs of your purchases of Facebook ads.
2. Your address is in the EU and you're purchasing Facebook ads for business purposes:
If your address is in the EU, but outside of Ireland, and you purchase Facebook ads for a business
purposes, we won't add VAT to the costs of your purchases of Facebook ads. However, youll generally
qualify to self assess your VAT charges at the applicable rates in the country in which you're doing
business. Facebook isn't able to provide tax advice, so please contact your country's tax authority for
additional information about the self-assessment process.
3 Your address is in the EU and you're not purchasing Facebook ads for business purposes,
but rather a private non-business purpose:
If you're not purchasing Facebook ads for a business purpose, well add VAT at the applicable Irish rate to
the costs of your purchases of Facebook ads. Please note that almost all of our advertisers are purchasing
Facebook ads for a business purpose.
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Facebook 2015 I
Donato Raponi
General Context
•
Digital Single Market Strategy one of the Top 10 objectives of the
Juncker Commission.
• VAT identified by business as one of the Top 3 barriers to cross-border
E-Commerce - E-Commerce Europe 2015.
• Costs EUR 8000 annually per Member State for registering and
accounting for VAT. 6 Billion costs in total - Preliminary results from Deloitte report.
• Increase of the number of exempted small consignments imported
from non EU countries (r+300 % in 15 years, 115 million in 2013),
VAT losses from small consignment exemption of up to EUR 650m -EY
2015 report.
• Compliance losses (including non-taxation and incorrect place of
taxation) from the current regime estimated at between EUR 2.8 billion
and 4.2 billion - Preliminary results from Deloitte report
• Current system is complex, it is costly, there is a lack of
certainty for business, it is not neutral and there are
compliance risks and losses for Member States.
MIN
Erwin
Onnhasion
■11111■11
Progress to Date in ensuring
taxation from the Digital Economy
• OECD 1998 Ottawa principles - consumptions taxes like VAT
should be taxed on the basis of destination i.e. the country
where the consumer is established.
• EU has led the way on applying the destination principle
• 2003 - non-EU supplies,
• 2015 - intra EU supplies of telecommunications,
broadcasting and electronically supplied services.
• Supported by electronic registration and payment - the MOSS.
• The benefits are that tax revenues accrue from such supplies
to the country of consumption plus a level playing field.
• If taxation at destination is not applied BEPS issues may arise
and this can cause competitive distortions - we saw this in the
EU between 2003 and 2015.
IMO
.‘z
Eurepen
Onision
11
■1■1111111.
Identifying the need for future reforms
2011 Communication on the Future of VAT
• Commission envisaged an extension of the One Stop Shop.
• A level playing field for non-EU and EU suppliers also has to be
ensured. The treatment of small consignments and other internet sales
is to be tackled in this context.
2014 Commission Expert Group on Taxation of the Digital Economy
As a priority, the Commission should:
•
Extend the Mini One Stop Shop to goods and other services.
•
Introduce 'home country auditing' to make it business friendly.
•
Remove registration thresholds for cross border sales.
•
Remove the small consignment exemption with VAT paid through the One Stop
Shop, provide for a fast track customs procedure and also include all imports
below the Customs thresholds.
al■IPPI■
Compatibility with the work at OECD
• OECD Task Force on Taxation of the Digital Economy has
identified VAT as helping to ensure taxation from the
digital economy.
• The experience of the EU feeds into the work at OECD
on applying the destination principle for B2C
transactions.
• Experience with vendor registration and remittance and
customer identification will also be helpful.
• Vendor Registration and remittance model may also
offer solutions for taxation of imports.
• Compliance needs to be part of these discussions.
May 2015 - Digital Single Market for Europe
Strategy - Overview
• Highest priority for the Commission
• Takes a horizontal approach to address the barriers to
the Digital Single Market such as logistics, geo-blocking,
taxation etc..
• In terms of VAT:
The Commission is working to minimise burdens attached to
cross-border e-commerce arising from different VAT regimes,
provide a level playing field for EU business and ensure that
VAT revenues accrue to the Member State of the consumer.
Bropm
Commission
111■11■111
May 2015 - Digital Single Market for Europe
Strategy - VAT Measure
The Commission will make a legislative proposal in 2016
to
reduce the administrative burden on businesses arising from
different VAT regimes including:
I.
extending the current single electronic registration and payment
mechanism to intra-EU and 3rd country online sales of tangible
goods,
II. introducing a common EU-wide simplification measure (VAT
threshold) to help small start-up e-commerce businesses,
III. allowing for home country controls including a single audit of crossborder businesses for VAT purposes, and
IV. removing the VAT exemption for the importation of small
consignments from suppliers in third countries.
INN
MIPPIP
■1111■
Pathway to the 2016 Proposal
• Deloitte Study
• Fiscalis Seminar
• Public Consultation
• Impact Assessment and Proposal
Pathway to the Proposal - Deloitte Study
• Comprehensive Study on:
In-depth economic analysis on VAT aspects of e Commerce,
•
Analysis of costs, benefits, opportunities and risks in respect of the options
for the modernisation of cross-border e-Commerce,
Assessment of the Implementation of the 2015 place of supply rules and
MOSS - identify best practice and room for possible improvements.
• Launched by the Commission in December 2014.
• Aligned with the DSM Strategy.
• Final report - due mid-2016.
• Commission appreciates the efforts that Member States and
business are making to contribute to this Study.
Pathway to the Proposal - Fiscalis seminar
• This seminar is a critical and timely event in preparing for the
proposal next year.
• Will feed into both the Deloitte Study, the ex-post evaluation
of the 2015 changes and the impact assessment for the
proposal.
• The output of the seminar will assist the Commission in
shaping the proposal.
Woman
thinnbskin
■1111■1111•
Pathway to the Proposal - Public
Consultation
• 12 week public consultation is required under the
working methods of the Commission.
• Will be launched later this month in all languages.
• Will cover:
• Implementation of MOSS,
• Implementation of the 2015 Place of Supply Rules,
• Future policy options.
anniSSISI
111111
11
Pathway to the Proposal - Impact
Assessment and legislative Proposal
• Impact assessments & ex-post evaluations required
under the Better Regulation Agenda.
• Preparations are advancing.
• The Deloitte study, the output of this seminar and the
output of the public consultation will feed into this
process.
• Proposal will be made in 2016 and is a priority for the
Commission.
.11■11111111 ■1
Other VAT Priorities
• Communication expected in 2016 on the definitive
regime for VAT including the possible way forward for
VAT rates.
• Preparatory work has commenced to evaluate the VAT
regime in the EU for SMEs - not just exemption
thresholds but also simplification schemes. Proposal
envisaged to be made in 2018.
NMI
Thank you for your attention
Good luck in your work
Eumpan
Gamylen
Review and implementation to date
David O'Sullivan
DG TAXUD
Overview of Presentation
• Recap on the 2015 changes
• Preparation for 2015
• Early Results from MOSS
• Issues raised in respect of the 2015 Changes
• Ex-post evaluation and 2016 Proposal
Lumen
Connission
11■1111■
Recap on the 2015 Changes
•
2003 - Non-EU B2C supplies of electronic services taxed in the EU Member State
of consumption
•
Supported by the VAT on E-Service Scheme (VOES) where a non-EU business
could choose one Member State to account for VAT who would then transfer to
the others - the 1 St One Stop Shop.
•
Supplies within the EU still taxed in the Member State of the supplier substantial incentives for a non-EU company to locate within the EU in a Member
State with low VAT rates or for companies to relocate within the EU - eroding
the VAT base of many countries. Compounded by revolutionary changes in
technology.
•
Member States sought changes to the place of supply rules. Commission made a
proposal in 2005 which was formally agreed as part of the so-called VAT Package
in 2008. No agreement at Council on thresholds.
•
From 1 January 2015 all B2C supplies of telecommunications, broadcasting
and electronically supplied services to be taxed in the Member State of the
consumer.
•
The Mini One Stop Shop was introduced to support these changes as a
simplification measure and to alleviate the need for business to register and
account for tax in all Member States to which it makes such supplies.
1111111■1111111=
Preparing for 2015 changes
• Highest priority for the Commission
• 3 Broad areas in terms of preparations
1. Legislative measures
2. Administrative and Communication Measures
3. IT systems
1•11
■111111111■
Preparing for 2015 - Legislative Measures
• Essential to put in place a clear legal structure to fully support
the changes
• 3 Implementing Regulations proposed and agreed by Member
States
1.
Commission Regulation (815/2012) relating to standard forms and returns
adopted in September 2012
2.
Council Implementing Regulation (967/2012) relating to the obligations
under MOSS adopted by Council in October 2012
3.
Council Implementing Regulation (1042/2013) relating to measures
assisting business in identifying the place of supply was adopted in
October 2013 (agreed by Council in June)
• 2013 Regulation was critical as it provided greater certainty to
Member States and business in applying the new rules.
Emmen
Comftsslen
Preparing for 2015 - Administrative and
Communication Measures
The Commission has published extensive guidance for business on
the DG TAXUD website including:
• Information for micro businesses
• A guide to the Mini-One Stop Shop prepared together with SCAC
• Extensive explanatory notes prepared together with business and
Member States on the 2013 regulation
• Information on selected VAT rules relevant for MOSS in each member
State
• National contact points
In terms of Communication, the Commission:
• Participated or organised 13 separate events across the EU, in the US
and in Japan on the 2015 changes
• Issued regular press releases on progress and important milestones
• Translated the explanatory notes and the MOSS guide into all the EU
languages as well as Japanese, Russian and Chinese.
Elam=
CarnalIon
Preparing for 2015 - Administrative and
Communication Measures
According to a 2014 survey undertaken by the Commission,
Member States undertook the following communication activities:
• All Member States in one or the other way have engaged in
communicating the 2015 VAT changes.
• Most Member States have issued press releases, established dedicated
web pages and placed advertisements in newspapers.
• Over 20 Member States presented on the changes to tax and
accounting bodies.
• Many Member States had identified business likely to be affected and
directly written advising them of the changes.
• A number of Member States have been very active advising non-EU
business of their responsibilities.
This is work in progress. The Commission continues to
encourage Member States to carry out communication activities
to ensure that business are aware of the 2015 changes.
IMO
Gneisslen
1111
■111111M
Preparing for 2015 - IT systems
• IT systems integral to the entire project.
• Project involved significant resources for the Commission, external
consultants and Member States to design and build a new system.
• Regular meetings between the Commission and Member States to
ensure that common specifications were agreed and applied.
• Commission undertook IT systems visits to all 28 Member States.
• Commission funded fall back IT systems to assist Member States
who were not fully ready.
• Full testing periods integrated into the project plans.
• Commission, consultants and Member States will remain hands on
to address any issues which arise.
Implementation of the 2015 Changes Early Results
• Overall the result have been positive with some issues to
resolve. Implementation is continuously evolving.
• All 28 Member State MOSS portals are up and running. Some
interoperability issues between Member States have occurred
but are being actively addressed.
• Over 11,000 businesses and growing are registered for MOSS.
Note that many more smaller providers are covered by the
Article 9a provisions.
• VAT receipts through MOSS expected to be in excess of EUR 3
Billion in 2015 representing approximately EUR 18 billion in
sales.
• Preliminary results from the Deloitte Study indicate that this
represents approx. 70% of total cross-border trade of TBE
services.
MME
6.000.01
“0111111431
111■11Paim
Implementation of the 2015 Changes Union Scheme - results from Q1 2015
Too 5 MSI
Luxembourg
Ireland
Netherlands
UK
Germany
Too 5 MSC
UK
Germany
France
Italy
Netherlands
• The Top 5 MSI are collecting 90% of all VAT collected
through the union scheme.
• The Top 5 MSC receive 65% of all tax collected through
the union scheme.
Implementation of the 2015 Changes - NonUnion Scheme - results from Q1 2015
Ton 5 MSZ
Ireland
UK
Netherlands
Denmark
Belgium
Top 5 MSC
UK
Germany
France
Italy
Spain
• The Top 5 MSI are collecting over 95% of all VAT
collected through the non-Union scheme
• The Top 5 MSC receive 77% of all tax collected through
the non-union scheme
Main Issues Raised in respect of the 2015
changes
1.
2.
3.
4.
5.
Exemption for micro-enterprises
Lack of awareness of the changes
Difficulties in identifying customers
Record keeping/Different B2C invoicing requirements
Home country audits
These issues and others will be examined in the workshops
Issue 1 - Exemption for micro-enterprises
• Source of biggest number of complaints to the Commission on
the 2015 changes. Mostly from one Member State.
• Commission and some Member States were in favour of an
exemption threshold but unanimity was not possible as there
were concerns it could a) increases complexity and b) lead to
cross-border distortions.
• Commission is committed to introducing simplifications
measures (exemption threshold) but it should not create
distortions in the single market.
• Full evaluation at a pan EU level needed to justify a new
proposal.
• Are there other means to assist such enterprises?
Carmission
MIPS
Issue 2 - Lack of awareness of the changes
• Difficult to assess the scale of this issue.
• Commission made substantial and unprecedented efforts to
inform and involve business and stakeholders in advance of
the changes including formally at 13 separate events.
• Most Member States (based on 2014 survey) were also very
proactive in informing taxpayers.
• Commission and Member States will need to reflect on this
aspect to ensure that communication for future changes can
be improved, notably vis a vis the smallest businesses.
• Full involvement from all stakeholders (authorities, payment
providers, market places, etc.) is required for good roll-out of
major changes such as MOSS.
NMI
Issue 3 - Identifying customers
• Identification of the location of the customer is necessary for
determining the place of taxation.
• 2013 Implementing Regulation provided that 2 pieces of noncontradictory evidence needs to be provided.
• The criteria of 'Other commercially relevant information' gives
some flexibility to business.
• Need to consider whether there are technological solutions
which can assist business in identifying the place of their
customers.
• Some Member States were in favour of 3 pieces of evidence so
relaxation of this requirement will be difficult.
Etropim
Carrirrimbn
11
■111111MIM
Issue 4 - Record Keeping/Invoicing etc.
• Record keeping: The 10 year rule is the outcome of upwards
harmonisation
• Invoicing : different B2C invoicing rules are the result of the
remaining options in the invoicing directive, where Council
didn't follow the Commission (proposal for non-invoice in such
a case).
• Scope to address these issues in the new proposal by
amending / harmonising the rules or applying the rules of the
Member States of Identification - except for rates and
exemptions.
Issue 5 - Home country audits
• Cause of great uncertainty for both business and Member
State audit managers.
• The Directive is not prescriptive on this, but most Member
States have agreed audit guidelines to ensure a coordinated
approach.
• Commission considers that we need clearer rules in the
Directive in future with responsibility for audit on the MSI
together with better use of the administrative cooperation
arrangements.
• Compliance can be improved through consideration of revenue
sharing - provides responsibility and incentive of audit yield,
as well as greater administrative cooperation.
ME
WSW..
Conclusion
• The 2015 changes as well as this analysis are work in
progress.
• The engagement with the business community has been very
positive and it is again useful to have business represented at
this seminar.
• There have been many positives for the EU VAT system. EUR
3 billion in VAT through the system in 2015 will be a good
achievement.
• It is also clear that there is scope for improvement.
• This seminar offers a great opportunity for the Commission,
Member States and business to help shape the 2016 proposal
which will extend the One Stop Shop to goods and further
reduce the complexities of the EU VAT system.
Thank you very much for your attention
FISCALIS 2020 Seminar
"Modernising VAT for cross-border E-Commerce"
7 — 9 September 2015
Dublin IRELAND
Financial code: FSM/001/003
PRACTICAL GUIDE FOR THE WORK GROUPS
PRACTICAL GUIDE FOR THE WORK GROUPS
The work group structure:
The participants of the workshop will be divided into ten work groups and each group will
consist of representatives of Member States and businesses. There will be three separate
work group sessions which will take place on Tuesday: one session in the morning and two
sessions in the afternoon (with a flexible coffee break). Each work group will hold
discussions in a separate meeting room and the participants will have access to a laptop in
each room.
The work group document:
This work group document has three independent sections (Place of Supply changes,
Operation of MOSS and Future Policy Options) and discussions on this paper within the
work groups will feed into the Commission study on "VAT aspects of cross-border eCommerce — Options for modernisation".
Modus Operandi in the work groups:
For each work group, a chair and a rapporteur will have been appointed prior to the
conference.
All work groups will discuss all three parts of the document and will record the comments
that participants have on same and the Chair of each work group will ensure that sufficient
time is allocated accordingly. The participants do not have to reach a common position. In
cases where there are divergent views, all the opinions should be included in the written
comments, while indicating which position corresponds to the views of the majority and the
weight of the divergent views. No individual position should be reported unless specifically
requested by the delegate.
The work group will begin their discussions in the following way:
Work Groups 1-5 will start at Part 1 "Operation of the 2015 Place of Supply rules",
followed by Part 3 "Policy options for modernisation of VAT on cross-border E-Commerce"
and then Part 2: "Operation of the MOSS".
Work Groups 6-10 will start at Part 2: "Operation of the MOSS", followed by the Part 3
"Policy options for modernisation of VAT on cross-border E-Commerce" and then Part 1
"Operation of the 2015 Place of Supply rules".
Feedback:
Each work group will prepare a report in the form of a word document (bullet points) which
will include all the comments which they believe are relevant for further assessment.
Three Super Rapporteurs (one per topic) will be selected among all the rapporteurs to present
the results of work group discussions based on the work group reports.
On Wednesday morning, the Super Rapporteurs will present the main conclusions of the
work groups at a plenary session. Each Super Rapporteur will have a maximum of 15
minutes to present the conclusions on their topic.
DOCUMENT FOR DISCUSSION IN THE WORK GROUPS
PART 1: OPERATION OF THE 2015 PLACE OF SUPPLY RULES
Introduction
E-commerce is a large and growing business and a key part in the digital economy, emerging
as a fundamental economic driver. In order for the EU28 to reap the full potential, a number
of issues need to be addressed, not least the obstacles that the current VAT system presents to
cross-border sales of both physical and digital e-commerce products.
Since 2015, cross-border business to consumer (B2C) supplies of telecom, broadcasting and
e-services (TBE) are always subject to VAT in the Member State of the residence of the
customer. The 2015 place of supply changes, which are based on the taxation at destination
principle, are one of the first steps in the way to modernise the EU VAT system in order for it
to take into account the development of the digital economy.
The main objectives of these changes is to remove distortions and provide a level playing
field between the suppliers established in different Member States and to ensure the
allocation of VAT to the Member State where the consumption takes place.
The 2015 Place of Supply changes entail that the VAT law of the Member State of
consumption will apply on suppliers which are not established in this country. The rules
(including the obligation to register for VAT) apply from a first relevant transaction; however
the businesses may continue to benefit from the domestic VAT registration thresholds
regarding their other (domestic) supplies. The businesses not established in the Member State
of consumption may not however benefit from the VAT registration threshold in that country
as this applies only to the domestic businesses.
In order to prepare for a potential consolidation of the application of destination principle also
to the remaining B2C supplies, including the supplies of goods which are currently below the
distance selling threshold, it is important to thoroughly evaluate the implementation and
operation of the 2015 place of supply changes.
The assessment aims to identify the main advantages and disadvantages of the Place of
Supply changes, as well as analyse the impact of the changes and main practical challenges
experienced by the businesses and tax authorities due to the changes. For example, we have
already identified challenges with clarifying the exact scope of e-services, defining the status
and location of the customer, collecting the necessary evidence, 10 years record keeping
requirement and the complexity and burden of following the rules of the Member State of
destination. In one Member State in particular, the lack of a threshold has also been raised as
an issue by small start-up businesses trading cross border.
Ouestions to be addressed by the work aro=
While some questions are targeted at business representatives, Member State representatives
should consider the issues raised by business in their Member State.
1.1. How effective was the implementation of the 2015 Place of Supply rules? What were
the main challenges for business and for Member States authorities?
1.2. What are the main advantages and disadvantages of the 2015 Place of Supply rules?
In particular have the new Place of Supply rules delivered on the objective of removal
of distortion of competition regarding the TBE services?
1.3. Were you satisfied with the support provided by the European Commission? Were
you satisfied with the engagement with the Commission prior to the coming into
effect of the rules? Do you use the information provided on the Commission website?
1.4. Were you (Business) satisfied with the support provided by the Member State
authorities? Do you feel that they did enough in advance of implementing the 2015
place of supply rules? If not, please specify what measures you feel that they could
have done.
1.5. Have the new rules increased the burdens on business? Please provide examples.
1.6. Have you experienced problems on a technical/IT level in applying 2015 place of
supply rules? If yes, please specify.
1.7. Please provide examples of best practices in simplifying the rules or reducing the
administrative burdens related to new place of supply changes.
1.8. Have business faced difficulties in determining the residence of the customer? If yes,
please specify.
1.9. When searching for 2 pieces of evidence, what types of evidence are the most useful
ones for businesses in practice? What commercially relevant information is used?
1.10. Should adaptations be made to the implementing rules/guidance notes (without
discussing MOSS at this stage)?
PART 2: OPERATION OF THE MINI ONE STOP SHOP
Introduction
The modification of the Place of Supply rules from 2015 triggered an increased complexity
for businesses as they need to account for VAT in the EU Member States of consumption.
However, the consequential VAT administrative burden of having to potentially file 28 VAT
returns was reduced by the introduction of the mini One Stop Shop (MOSS), allowing
suppliers of cross-border B2C telecommunications, broadcasting and electromc (TBE)
services to account for the VAT due on those supplies via a web portal in the Member State
in which they are identified. The non-EU suppliers of electronic services have applied a
similar system already from 2003, being extended in 2015 also to telecom and broadcasting
services.
The aim of such a single electronic registration and payment system is therefore to reduce the
costs of reporting and administrative burdens of businesses in application of the VAT rules of
the country where they are not established. The implementation of a single electronic system
is seen by many Member States and by business as a major milestone. Its smooth functioning
should pave the way for a potential future extension to a more general use of this concept
(e.g. to the B2C supplies of goods). Therefore it is essential to assess the implementation and
operation of the single electronic mechanism in order to identify the best practices and room
for possible improvements.
The aim of the discussion in the work groups is to identify the main advantages and
disadvantages of the MOSS in comparison to applying place of supply changes without
MOSS, as well as analyse the practical experiences in applying MOSS and identify any best
practices, key shortcomings and barriers for taking up MOSS. For example, we have
identified that some businesses decided not to apply MOSS as they are already registered in
many Member States and application of MOSS in addition to many local declarations was
considered complex and burdensome. In addition, claiming VAT refunds separately outside
MOSS or complexity of dealing with credit notes and other adjustments and corrections have
been mentioned as shortcomings. The absence of home country audits or divergent invoicing
rules has also been criticised.
Specific questions to be addressed by the work aro=
While some questions are targeted at business representatives, Member State representatives
should consider the issues raised by business in their Member State.
2.1. Was the implementation of the MOSS efficient and effective (both from tax authority
and business perspective)? If not what problems did you experience? Please focus on
the MOSS, rather than the effect of the Place of Supply changes, which are discussed
separately.
2.2. Were you (Member States) satisfied with the support provided by the European
Commission, particularly in respect of the IT element of the proposal?
2.3 Were you (Business) satisfied with the support provided by the Member State
authorities in relation to the operation of MOSS? Do you feel they did enough in
advance of implementing MOSS? If not, please specify what measures you feel that
they could have done.
2.4. In your view what are the main advantages and disadvantages (including cost
implications) of the MOSS in comparison to the application of destination rule without
a single electronic mechanism?
2.5. What are the main reasons why businesses may not take up the MOSS?
2.6. What is your experience in applying the MOSS (or managing the MOSS for tax
authorities) (e.g. the use of the portal, link with business systems)? Please bring
examples of best practices in the application of the MOSS (including the portal design
features, guidance and support).
2.7. Are the MOSS audit guidelines applied in your country? Please comment on the
relevance of the audit guidelines and the administrative cooperation between Member
States more generally.
2.8 Should the MOSS legislation be adapted and if so, how?
PART 3: POLICY OPTIONS FOR MODERNISATION OF VAT ASPECTS
ON CROSS-BORDER E-COMMERCE
Introduction
The 2011 Commission Communication on the Future of VAT' seeks to deliver a simple,
efficient, neutral and robust VAT system which is fit for the single market. The same
objective is further strengthened in the recent Digital Single Market Strategy for Europe 2
(DSMstraegy)whic amstoreducVATrelatdburensadobstaclewhnseligacros
borders in order to maximise the growth potential of our European Digital Economy. In terms
of neutrality of the tax, the Commission is working to provide a level playing field for EU
businesses and ensure that VAT revenues accrue to the Member State of the consumer. The
issues around the treatment of small consignments and other internet sales (current distance
selling rules) are to be tackled in this context.
The Commission remains convinced that, in a VAT system based on taxation at destination,
an electronic registration and payment system is a crucial instrument to facilitate access to the
single market, in particular for SMEs. The 2011 Communication and the DSM strategy
envisage extending the single electronic system to tangible goods ordered online both within
and outside the EU.
The Commission services are exploring a number of policy options to ensure the level
playing field and reduce administrative burdens on cross-border e-commerce:
Option 1: Status Quo - 2015 Place of Supply Rules, MOSS, current distance sales
thresholds for goods, no threshold for intra-EU supplies of services, VAT exemption for the
importation of small consignments into the EU (EUR 10/22 with option to exclude mailorder/e-commerce supplies), no simplification for B2C imports of goods above the small
consignments exemption and below the customs exemption of EUR 150
Option 2: Removal of small consignment exemption and distance selling thresholds
Option 3: Option 2 but with the introduction a common VAT exemption threshold for EU
sales of both goods and services— which would come in addition to the existing domestic
thresholds (up to EUR 114 000);
Option 4: Option 3 plus a Single Electronic Mechanism applying to intra-EU supplies of
goods and services and to the import of all goods under the customs threshold of 150 EUR ,
Option 5: Option 4 plus amendments to the Single Electronic Mechanism (home country
legislation and home country control, subject to applying rate/exemptions of the Member
State of Consumption);
Option 6: Option 4 plus fully harmonised EU rules for Single Electronic Mechanism,
Ihttp://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/key documentskommunications/com2
011_851_en.pdf
2
http://ec.europa.eu/priorities/digital-single-market/docs/dsm-communication_en.pdf
subject to applying the rates/exemption of the Member State of Consumption.
Regarding import, there would be a choice for economic operators of three optional
alternative customs simplifications for B2C imports under the customs threshold of EUR 150:
• vendor registration and collection with reporting through the single electronic
mechanism
• third party collection (postal operator/courier, marketplace, etc.) with reporting
through the single electronic mechanism
• simplified standard customs procedure without reporting through the single electronic
mechanism when reporting an import at the standard VAT rate.
Specific questions to be addressed by the work eroup:
3.1
Can you list the pros and cons of each option? Please take into account to what extent
they will impact your operations as a business or as a Member State.
3.2
Do you have any other ideas or options which should be considered?
3.3
What is an appropriate cross-border threshold amount which will not introduce more
distortions but at the same time offer relief to small start-up business?
3.4
Do you agree that the cross-border threshold should be harmonised across the EU and
apply to both goods and services?
DLA PIPER
CROSS BORDER SUPPLIES OF
INTANGIBLE SERVICES, RIGHTS
AND DIGITAL CONTENT
JUNE 2014
CONTENTS
Introduction
OECD VAT Guidelines
03
04
EU VAT changes for B2C [-Commerce Supplies (from I January 2015)
05
Tips for minimising VAT risks for cross border supplies
09
Country summaries: B2B and B2C [-commerce Supplies
Australia
Brazil
China
Germany
Italy
Japan
10
12
14
16
18
20
Luxembourg
Netherlands
Poland
Russia
South Africa
Spain
Sweden
United Kingdom
Key Contacts
02
24
26
28
30
32
34
36
38
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIGHTS AND DIGITAL CONTENT
INTRODUCTION
Welcome to DLA Piper's Global VAT Guide: Cross Border Supplies of Intangible Services, Rights and Digital Content.
As business grows more global, the challenge for in-house counsel and in-house VAT specialists is intensifying. This Guide
is intended to meet this challenge head-on. We hope that it will be an invaluable resource for you.
Focusing on supplies of intangibles, such as services, intellectual property rights and digital content, we consider this guide
to be timely, given that revenue authorities throughout the world are increasingly focussed on taxation issues for the
growing e-commerce sector.
The release of this Guide follows the OECD's recent publication of its VAT Guidelines and the European Union's
introduction of an expanded "One-Stop-Shop" for supplies of digital content, telecom services and broadcasting services
with effect from I January 2015. The OECD VAT Guidelines and EU VAT initiatives are briefly discussed at the beginning
of this Guide.
For convenience, we have used the term "VAT"
in this Guide to refer to value added taxes. Such taxes may be known by
other names, including "Goods and Services Tax" ("GST") or Consumption Tax.
We have used our global expertise and local knowledge to bring you this Guide. With over 300 world class legal experts,
DLA Piper's Global Tax Group is one of the largest in the world, with one of the largest geographical footprints of any
global law firm. We partner with our clients, wherever they do business, to find solutions and manage risk in relation to
their legal challenges and objectives.
While this Guide provides high level guidance, it is not a substitute for legal advice in relation to specific matters. This is
particularly important for VAT matters, given that local laws and policy can change quickly and without notice and the
detail of the rules in different EU jurisdictions can vary significantly. If you wish to speak to any of our advisers, their
contact details are set out towards the back.
We hope that you find this Guide valuable. We welcome your feedback on any aspect of it.
June 2014
KEY CONTACTS
Richard Woolich
Partner
T + 44 (0)20 7153 7336
[email protected]
Daan Arends
Partner
T +31 (0)20 5419 315
[email protected]
Matthew Cridland
Partner
T +61 2 9286 8202
[email protected]
03 I
Cross Border Supplies of Intangible Services, Rights and Digital Content
OECD VAT GUIDELINES
On 18 April 2014, the OECD released the first three chapters of its VAT Guidelines. At this time, only the first three chapters
have been finalised, with the remaining chapters still in draft The finalised chapters relate to:
Chapter I: Core Features of VAT
Chapter 2: Neutrality of VAT in the context of cross-border trade
Chapter 3: Place of Taxation for B2B [Business-to-Business] cross border supplies of services and intangibles.
The "Destination Principle"
Broadly speaking, the OECD VAT Guidelines support the adoption of the "Destination Principle" for supplies of services
and intangibles. Under the Destination Principle, such supplies would be subject to VAT in the country in which the
recipient of the supplies is located. This principle is intended to ensure that VAT is imposed in the destination country
where supplies are consumed.
The OECD's VAT Guidelines support the universal adoption of the Destination Principle as a means of reducing both
potential double taxation (that is, supplies being taxed in both the source and destination country) and potential under
taxation (that is, supplies not being taxed in either the source or destination country).
The OECD has stated that the above three chapters from its VAT Guidelines have been endorsed by 86 countries.
The OECD is encouraging the immediate adoption of the guidelines. The guidelines are not, however, legally binding.
To reduce compliance costs for suppliers, and negate cash flow costs for businesses, it is anticipated that many countries
will allow (or require) business customers to "reverse charge" the VAT applicable on imports of intangible supplies.
The OECD has not released its final VAT guidelines on the Place of Taxation for Business-to-Consumer cross border
supplies of services and intangibles. However, the European Union has taken the lead in this regard as explained in the
next section below. If the EU approach is successfully implemented, it is a model that may be adopted by the OECD in its
future VAT guidelines. The EU model may also be adopted by other VAT jurisdictions ahead of the publication of further
OECD VAT Guidelines.
04
I Cross Border Supplies of Intangible Services, Rights and Digital Content
EU VAT CHANGES FOR B2C E-COMMERCE SUPPLIES (FROM I JANUARY 2015)
NOTE: The following commentary relates to supplies made to recipients who are located in the EU only.
Important VAT changes that will apply across the European Union ("EU") from I January 2015.
These changes will apply in relation to the following services (which we have collectively referred to as "e-commerce
services"), to the extent the services are supplied to a non-VAT registered consumer:
■ telecommunication services;
■ television and radio broadcasting services; and
■ electronically supplied services (including software subscription services, such as for games, music and other content).
The current "Place of Supply" Rules
In a EU VAT context, the "place of supply rules" govern where a particular supply takes place and consequently which
party must pay the VAT to the tax authority and where. These rules will change for cross-border supplies of e-commerce
services, which are provided to consumers (being private individuals or certain non-VAT registered organisations), from
I January 2015.
Generally speaking, where the supplier has an establishment in the EU, the current place of supply for these services
is the jurisdiction where the supplier is established. This enables the supplier to charge VAT at a uniform rate to all
consumers, relevant to the supplier's location, wherever the consumers are based in the EU. These current rules have
led to perceived distortions as many non-EU businesses have set up fixed establishments in Luxembourg to secure a low
uniform VAT rate of only 15%.
The "Place of Supply" rules from 1 January 2015
From I January 2015 the place of supply for both EU and non-EU suppliers of e-commerce services will be the nonbusiness customer's place of "belonging".
A non-business customer will generally belong where the customer is registered, has their permanent address, or usually
lives, However, if a particular jurisdiction provides that VAT should be charged where the service is "used and enjoyed",
and not where the customer belongs, VAT will be charged in the place of use and enjoyment. We note that the "use and
enjoyment" rule only applies where the supply is enjoyed in the EU, but the customer belongs outside the EU (or vice
versa). This is known as the "effective use and enjoyment rule" and it can be a trap in deciding where supplies (both B2B
and B2C) take place, especially as the scope of the rules vary from jurisdiction to jurisdiction.
To reduce the onerous requirement on suppliers to obtain evidence of where customers live at the point of sale,
EU Regulation (1042/2013) has been introduced to assist suppliers to determine the place of supply of their e services
more easily. Presumptions are made as to where the consumer's place of belonging is located.
For example, if electronic services (B2B or B2C) are provided at a location such as a wi-fi hot spot, internet cafe,
restaurant or hotel lobby where the physical presence of the customer is needed, there shall be a presumption that
the service is supplied there. This would avoid a hotel providing wi-fl in its lobby needing to register for VAT in every
jurisdiction where its guests are resident. These presumptions can be rebutted with evidence and will need to be built
into VAT compliance systems. This is dealt with in more detail below.
For business-to-business transactions, a customer will still be liable to account for any VAT due through a reverse charge
in accordance with current VAT rules. That is, the business customer itself will account for the VAT in the business
customer's jurisdiction.
However, for supplies to consumers, the reverse charge is not an option. As a result, liability to account for any VAT due in a
Member State will rest entirely with the supplier and not the customer.
OS
The new expanded One Stop Shop
An important additional change, which is of critical importance to the EU Commission, is the One Stop Shop ("OSS"),
which allows payments and returns to be made electronically from a single Member State of Identification. This is being
extended to EU businesses, and will cover not only electronic services, but telecommunications and broadcasting services.
The OSS as extended will reduce the obvious administrative burdens that the change in the place of supply rules could
have led to, because EU suppliers will not have to register in every Member State where their customers belong, and
indeed will no longer be liable to be registered in jurisdictions where they do not have establishments.
However, there are a number of issues that will need to be considered and planned for in advance. On 23 October 2013,
the EU Commission published guidance on the extended OSS, envisaging that registrations would be applied for by both
EU and non-EU business alike from 1 October 2014 to take effect from I January 2015. The success or failure of the OSS,
not least from a technology point of view, is critical to how VAT accounting may develop in the years ahead. The earlier
introduction of an electronic portal for EU VAT refunds proved to be a debacle.
It must be remembered the OSS is optional. Businesses can instead register in every Member State where they have
non-business customers in the usual way.
Issues that will be important to consider include:
■ Non-EU suppliers can use the OSS only if they have no EU establishment. This is called the
"Non-Union Scheme". They
can choose whichever jurisdiction they wish to make their electronic registration. That jurisdiction, called the Member
State of Identification, will receive all returns and payments and distribute the VAT payments to the Member States
where the customers are based. The applicable VAT rules and rates are those which apply in the Member State of the
customer. A Non-EU business cannot use the Non-Union Scheme if it is registered for VAT, or required to register for
VAT, in any Member State. If it is so registered or liable to register, then even if it has no establishment in the EU, it will
not be able to register under the OSS, but will need to account for VAT under the usual rules. If the Non-EU business is
already using the mini OSS for electronic services, it can transfer its VAT registration number to the Non-Union Scheme.
■ For EU businesses, they must register for OSS in the jurisdiction where they have their main place of business
("the
Union Scheme"). They cannot use the OSS for supplies made to non-business customers in jurisdictions where they
have either their main place of business or a fixed establishment. Rather, for these supplies, they must account for VAT
in the usual way under a VAT registration. Once registered for OSS they must use it for all supplies made to customers
in locations where they have no establishment.
■
■
The OSS is simply for output VAT (i.e. VAT payable on supplies made). Input VAT refunds will still be available via the
electronic VAT refund mechanism (EU Directive 2008/9/EC for the Union Scheme), or the 13th VAT Directive for
non-EU businesses,
As noted above, the OSS is optional. Any EU or non-EU business can decide to account for VAT in each jurisdiction
where it has customers under a local VAT registration in the normal way. Using normal rules may be particularly
attractive to those businesses which have substantial input VAT refunds to recover, or whose customers are based in
less than three jurisdictions, or who have fixed establishments in the majority of the jurisdictions where their customers
are based (and who therefore cannot use the OSS for those jurisdictions).
■ Agents will be able to submit the OSS VAT returns on behalf of their clients, in accordance with the rules and
procedures in the Member State of Identification.
■
The Member State of Identification selected for an OSS registration retains 30% of the VAT collected from I January 2015
to 31 December 2016, 15% for supplies made from I January 2017 to 31 December 2018, and nothing thereafter. This is a
retention fee from payments of VAT made between Member States. It does not affect the amount of VAT to be paid by
businesses.
■ Penalties and charges for late payments of VAT are outside the OSS and are the responsibility of the Member State
where the supply takes place.
■ There are strict rules of compliance and time limits for delivery of quarterly returns and payments of VAT, record
keeping (10 years) and notification of changes. Non-compliance can lead to exclusion from the OSS for a period of time
(known as quarantine).
06
Where must the supplier account for EU VAT?
It is incumbent on the supplier to determine the correct Member State of supply (that is, where the customer "belongs"
or, where appropriate, where the service is used and enjoyed by the customer).
There are particular rules to be applied for determining where a customer is located and accordingly where the VAT must
be accounted for. The new EU Regulation 1042/2013 provides for particular presumptions and scenarios which a supplier
must adhere to in determining where a supply takes place. Obviously consumers move around and may be receiving the
service far from home, for example on a mobile device, and there needs to be rules to enable suppliers to know where to
account for the VAT, if it is otherwise uncertain.
The main rules are as follows:
■ When services are provided at a location such as a telephone box, Internet café, wi-fi hotspot or similar, where the
recipient must be physically present in order for the service to be rendered to the customer, the presumption is that
the customer belongs at that location (and so that is where the place of supply takes place.) If the location is on board
a ship, aircraft or train travelling within the EU, the country of departure is deemed to be the country where the supply
takes place.
■ Where services are supplied via a residential fixed land line, the place of supply shall be wherever the fixed land line is installed.
■ Where services are supplied through a mobile network against subsequent collection of payment, the place of supply
shall be wherever is the mobile country code of the SIM card.
■ Where services are supplied needing a fixed viewing card, the place of supply shall be the place to which the viewing
card is sent with a view to it being used there.
• To rebut the presumptions, a supplier needs to obtain three pieces of non-contradictory evidence to identify where
the customer actually belongs, i.e. where the customer has his or her permanent address or usually resides (and
therefore where is the place of supply).
■ If the presumptions do not apply, the supplier requires two pieces of non-contradictory evidence to identify residence.
The non-exclusive list comprises:
— customer details such as billing address;
— IP address of the device used by the customer or any method of geolocation;
— bank details such as the location of the bank account used or the customer's billing address;
— the mobile country code of the customer's SIM card;
— the location of the residential fixed land line through which the service is supplied; and
— other commercially relevant information that is obtained by the supplier.
Currently, the UK and Dutch tax authorities accept that a business making supplies to consumers can rely on the customer's
self-declaration for where the customer resides combined with a reasonable level of verification. That verification can include
the postal address for goods delivered, or verification of payment method (ie bank account details). Building verification
processes capturing these indicators into a supplier's IT system will need to be considered. The new Regulation includes the
presumption that customers are non-business if they cannot provide a valid VAT number
07
Impact ofpresumptions
The presumptions are largely sensible and should result in VAT being levied in the Member State of consumption of the
e-service, and should remove some of the administrative burdens from suppliers. But where the presumptions do not
apply, suppliers will need to obtain additional evidence of residence at the point of sale. Furthermore, given that new EU
Regulations in the telecommunications sector will permit mobile operators to provide international roaming services to
EU customers, it is anticipated that mobile operators will need to register in all other Member States, such that the OSS
will prove very important for them.
Considering relocation
If a non-EU business has relocated to Luxembourg or another low VAT jurisdiction to take advantage of the current place
of supply rules for EU-based businesses, that business may now wish to contemplate relocating again, either out of the EU
or to another jurisdiction that offers efficient direct tax regimes such as the UK or the Netherlands.
Concluding remarks
From I January 2015, e-commerce services will always be taxed in the jurisdiction where the customer belongs,
irrespective of whether (i) the customer is a business or consumer, and (ii) the supplier is based in or outside the EU.
Following this change to the VAT place of supply rules, a new simplification measure, an extended One Stop Shop, comes
into force on I January 2015. The One Stop Shop allow a business supplying e-commerce services to non-taxable persons
in Member States, in which the business does not have an establishment, to account for the VAT due on those supplies via
a web-portal in a Member State in which they are identified. Although the scheme is optional, it is beyond question that
for all businesses supplying these services in the EU the implementation of the new VAT place of supply rules requires new
verification and validation processes to be built into their financial models and VAT compliance systems.
08
TIPS FOR MINIMISING VAT RISKS FOR CROSS BORDER SUPPLIES
Businesses that make cross-border supplies of intangibles services, rights and digital content need to be mindful of potential
VAT risks on a global basis, particularly as more countries consider adopting the OECD VAT Guidelines outlined above.
To minimise these risks, we suggest the following:
■ All business-to-business supply contracts should state prices on a VAT exclusive basis.
It is necessary to
confirm if this is permitted under local laws. The contract should also include a separate VAT gross up clause. This may
allow the supplier to pass on VAT, or any VAT rate increase, if required. Ideally any such clause should be drafted to
cover VAT in the supplier's home country, as well as any VAT that may apply in any destination country.
■ Consider whether any VAT can potentially be "reverse charged" and paid by a local business
customer. This may require the written agreement of the local business customer, which could be addressed in any
VAT clauses in the contract, A reverse charge is unlikely to be available for supplies to a non-registered consumer
■ For business-to-consumer supply contracts, prices should again be stated on a VAT exclusive basis (if
permitted) and it should be made clear that VAT is chargeable on top. Some countries do not permit VAT
exclusive pricing for supplies to consumers.
■ If VAT exclusive pricing is not permitted (in either a B2B or B2C context), the contract should ideally
permit the supplier to adjust prices if required. The circumstances in which prices can be adjusted under the
contract should be broad enough to cover the introduction of new VAT imposts (or changes to VAT rates). Note that
it may be necessary to provide a period of notice to consumers before prices can be adjusted.
■ Businesses should consider how VAT compliance costs and risks can be best managed.
For example, in
an EU context, the "One-Stop-Shop" is an option. Other options may include the establishment of new local subsidiary
entities, the formation of VAT consolidated groups, the use of local resident agents and the reverse charging of VAT to
business customers (where permissible).
■ Find out the invoicing rules in each jurisdiction.
Unfortunately, in an EU context, these may not be available on
the EU Commission's web-portal until at least September 2014.
Our global network of leading VAT experts can assist you with the above, in addition to any other relevant local VAT
considerations,
09
Australia I BrazilChina I Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
AUSTRALIA
Local name for VAT
Applicable Rates for E-Commerce Services
Registration Requirements
Place of supply for cross border supplies of intangibles to local consumers (B2C)
Place of supply for cross border supplies of intangibles to business (B2B)
10 I Cross Border Supplies of Intangible Services, Rights and Digital Content
Australia I Brazil I China I Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
eta;
Do you require evidence of a customer's VAT number to treat a supply as B2B?
Can prices be displayed on a tax exclusive basis?
II
Australia I Brazil I China I Germany I Italy I Japan I Luxemburg I Netherlands Poland I Russia I South Africa I Spain I Sweden United Kingdom
BRAZIL*
Local name for VAT
12
Australia I Brazil I China I Germany Italy I Japan I Luxemburg Netherlands Poland I Russia I South Africa I Spain I Sweden I United Kingdom
1=11=112112121.a........11I
* The information herein was prepared by Campos Mello Advogados, an independent law firm
13
CHINA
Local name for VAT
14 I
Australia I Brazil I China I Germany I Italy I Japan I Luxemburg I Netherlands Poland I Russia I South Africa I Spain I Sweden I United Kingdom
Do you require evidence of a customer's VAT number to treat a supply as 82B?
IS I Cross Border Supplies of Intangible Services, Rights and Digital Content
GERMANY
Local name for VAT
Place of supply for cross border supplies of ntangibles to local consumers (B2C)
16 I Cross Border Supplies of Intangible Services, Rights and Digital Content
Australia I Brazil China I Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
17
Australia I Bra
China I Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
ITALY
Local name for VAT
Place of supply for cross border supplies of intangibles to local consumers (82C)
18
19
Australia I Brazil I China I Germany I Italy Japan Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
JAPAN
Local name for VAT
Applicable Races for E-Commerce Services
20
Australia I Brazil I China 'Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
21
INF
111
11111MMI ta =111.11
.
■ ■
LUXEMBURG
Local name for VAT
22
-
M•111
■111111
vs.' a S
23
NETHERLANDS
Local name for VAT
24
11111111=1=r
25
Australia I Brazil I China I Germany I Italy I japan I Luxemburg Netherlands I Poland Russia I South Africa I Spain I Sweden I United Kingdom
POLAND
Local name for VAT
26
Australia I Brazil I China I Germany Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
27
Australia I Brazil I China I Germany I Italy I Japan I Luxemburg I Netherlands I Poland
Russia I South Africa I Spain I Sweden I United Kingdom
RUSSIA
Local name for VAT
Place of supply for cross border supplies of intangibles to business (82B)
28
Australia I Brazil I China Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
29
Australia I Brazil I China I Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa Spain I Sweden I United Kingdom
SOUTH AFRICA
Local name for VAT
=1111=1■1111=11111■•
30 I
Australia I Brazil I China I Germany Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
31
SPAIN
Local name for VAT
===l11111•1111 ■11111=1111111
Place of supply for cross border supplies of intangibles to local consumers (B2C.)
32
33
Australia I Brazil I China Germany I Italy I Japan I Luxemburg I Netherlands I Poland I Russia I South Africa I Spain I Sweden I United Kingdom
SWEDEN
Local name for VAT
34
35
Inallen".t."11111611101Masir
1110
UNITED KINGDOM
Local name for VAT
Place of supply for cross border supplies of intangibles and e-commerce to local consumers (132C)
36
I
Australia I Brazil I China I Germany I Italy Japan I Luxemburg I Netherlands I Poland I Russia I South Africa Spain I Sweden I United Kingdom
ser411111aW
Place of supply for cross border supplies of intangibles and e-commerce to business (B2B)
37
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equivalent services to the consumer. The unclear legal situation can also make it hard for right
holders to licence their content with the platforms or obliges them to accept licensing
conditions that are below the potential value of the content.
Beside the issue of transfer of value, content creators are also generally concerned about the
fairness of remuneration conditions. The fragmentation of national legislation in that area
could create difficulties for the providers of multi-territorial services in the internal market as
they have to comply with a variety of different legal requirements for the remuneration of
authors and performers for online exploitation within the EU. Two studies investigating these
issues are currently underway and should become available in the course of 2015.
3.6. VAT procedures on cross border online sales
-
In the EU, in principle, every supply of goods or services for consideration by a business is
subject to VAT, which is typically levied at the standard rate of between 17% and 27% of the
sales price depending on the Member State 127 . This VAT is — like a general sales tax — a tax
on consumption, and by now there is a consensus amongst Member States that VAT revenues
should, in principle, accrue to the Member State in which the consumption takes place. This
makes sense because it ensures fair competition between domestic and non-domestic
businesses selling the same goods and services. It also creates a level playing field for SMEs
and other companies that cannot relocate to a lower-tax Member State and who may
otherwise lose out to more mobile competitors. Finally, it ensures fair distribution of tax
revenues between Member States, as they receive the tax on the goods and services consumed
by their own residents.
However, unlike a sales tax that is charged only at the level of final consumption (typically
the retail level), VAT is generally levied on the value added (the difference between the sales
price and the cost for all purchases) generated by the suppliers involved in the supply chain.
This approach minimises the risk of unreported turnover as each supplier has an incentive to
report their sales, as otherwise they would not be entitled to claim back the VAT they have
paid on their input. Nevertheless, since it cannot be assumed that all suppliers will voluntarily
comply with existing VAT obligations, a set of registration and reporting obligations have
been put in place as well, which involve an administrative burden for businesses, likely to be
felt in particular by SMEs.
In addition, compliance with the VAT rules inevitably becomes more complicated and
burdensome when a business engages in online cross-border transactions with customers
located in other Member States or third countries. Since VAT (as a tax on consumption) is
levied in the country of the customer and in accordance with that country's laws, different
national VAT rules will apply and different tax authorities will be involved.
At the same time, digitalisation and the Internet have made industrial and commercial activity
more international, while offering opportunities to businesses to shortcut traditional supply
chains and interact directly with their customers, wherever they may be, without having to
rely on wholesale and retail trading intermediaries. Even SMEs are therefore being given the
chance to be international players, something they would not have dreamt of in the traditional
"brick and mortar" world.
127
European Commission, VAT Rates Applied in the Member States of the European Union, 2015 —
Luxembourg applies a rate of 17% and Hungary 27% with the majority of Member States applying rates
between 20 and 25%
31
Indeed, as the online ordering of goods and services and the online supply of services turns
from being the exception to being the rule, more and more SMEs would like to conduct crossborder e-business but are confronted with having to comply with tax legislation in all the
countries in which they have clients, as well as the need to communicate — often in another
language — with foreign tax administrations. 38% of traders with experience of selling online
cross-border and 54% of potential online cross-border sellers mention dealing with foreign
taxation as a problem 128.
In general, a vendor making supplies of tangible goods to consumers in other Member States
is required to register and account for VAT in each of those Member States. The situation is
somewhat different for vendors of electronic services supplied to consumers in other Member
States. Until the end of 2014, VAT on all telecommunications, broadcasting and electronic
services was levied in the country where the supplier was located but now, since 1 January
2015, with the coming into effect of new rules, VAT on those electronic services is levied
instead where the consumer is located (in accordance with the country of consumption
principle).
However, in parallel with this change and in order to simplify compliance with the new rules,
a mini "One Stop Shop" has been implemented, which will reduce the costs and
administrative burdens for businesses concerned. Instead of having to declare and pay VAT
directly to each individual Member State where their customers are based, businesses will be
able to make a single declaration and payment in their own Member State. Suppliers will use
a web portal in their Member State of establishment to account for the VAT due on sales in
other Member States. In this way a vendor of electronically supplied services has to charge
the VAT of the country in which the consumer is located, but is only required to register and
account for VAT in their home country.
In contrast to this, for goods ordered online from a third country, the non-EU supplier
generally benefits from a 'small consignment' import exemption (usually up to EUR 22) to
ship its goods VAT free to EU private customers. This puts them at a competitive advantage
over EU suppliers and market distortions have already been signalled in various Member
States, notably in respect of close territories such as the Aland Islands and the Channel Islands
which are not in the EU VAT area. Since 1999, the number of small consignments benefitting
from the import exemption has increased from approximately 30 million parcels to 115
million in 2013 129 . That represents an increase of approximately 300%. If this trend were to
continue in line with the growth in e-commerce, it is not inconceivable that it could reach 300
million parcels by 2020. In terms of VAT foregone at the level of the EU, it is estimated that
there was a loss of between EUR 550 million and EUR 850 million to EU Member States in
2013. Before the exemption was removed by the UK for small consignments coming from the
Channel Islands, the VAT foregone was estimated between EUR 650 million and EUR 900
million in 2011. Such a loss in VAT could translate into a reduction of nearly EUR 4.5 billion
in turnover for EU business due to the un-level playing field. If this trend were to continue in
line with the growth in e-commerce, it is not inconceivable that the VAT foregone could
reach up to EUR 2.2 billion by 2020. Thus, a provision aimed at reducing administrative
burdens for both tax administrations and business in respect of small-value supplies has
turned into an expensive tax subsidy for big global players located outside the EU.
128
129
European Commission, Flash Eurobarometer 413, 2015
Ernst & Young study for the Commission, Assessment of the application and impact of the VAT exemption
for importation of small consignments, forthcoming 2015
32
The Commission Expert Group on Taxation of the Digital Economy, in its fmal report of May
201413°, proposed that the EU should pursue the destination principle for all supplies of goods
and services, and specifically recommended that a single electronic registration and payment
system for VAT, hosted and managed by the Member State of the supplier, should be
extended as a priority to cross-border B2C supplies of goods, and that the VAT exemption for
the importation of small consignments from third countries should be removed with suitable
simplification arrangements for the businesses affected.
While the single electronic registration and payment system is itself a substantial
simplification, two issues need to be considered. The first relates to small start-up businesses
which supply goods and services cross-border but which are covered by the current Member
State level exemption thresholds for small business, which range from EUR 0 to EUR
110,000 depending on the Member State. Under the 2015 place of supply rules, such
businesses are now required to charge and account for the VAT of the Member State of the
consumer. There is a perception that this requirement may act as a barrier to trade within the
Single Market and therefore some mitigating measures may be needed, such as a common
cross-border exemption threshold. As regards the second issue, EU legislation on the mini
One Stop Shop provides that controls and audits are to be carried out by the Member State of
consumption. For both EU and non-EU companies, this may involve up to 28 different tax
administrations auditing the same companies without any coordination and leading to
information requests in multiple languages. Not only could this create disproportionate
administrative burdens on business but it could also put at stake the efficiency of the audits
themselves as well as the level of voluntary compliance (which is particularly sensitive where
non-EU companies are involved). Some Member States have agreed audit guidelines which
attempt through coordination to alleviate any unnecessary burdens on business. The
Commission Expert Group has recommended that "home country control" should be
considered, i.e. the supplier will only have to comply with the rules applicable in the Member
State where they are established.
If all businesses selling goods and services cross-border could account and remit the tax due
in the Member State in which they are established, rather than having to register and remit the
tax in every Member State in which they do business, this would significantly simplify and
reduce the burden of compliance for many businesses. The following costs have been
reportedI31 : for hiring accountants, a merchant needs to budget EUR 5,000 per year per
country, many of which require the merchant to register for VAT when sales hit a paltry EUR
35,000 a year.
As regards direct taxation, the Commission has already delivered significant progress in the
fight against tax avoidance and tax fraud through the implementation of its 2012 Action Plan
to Strengthen the Fight against Tax Fraud and Tax Evasion. However the political debate has
moved on and the earlier focus on improving tax compliance and administrative cooperation
has now expanded to encompass those features of tax systems which contribute to aggressive
tax planning. This is why the Commission will shortly present an Action Plan on a renewed
approach for corporate taxation in the Single Market, under which profits are taxed where the
value is generated, including in the digital economy. Further information on the challenge of
the digital economy for direct tax systems is provided in Annex II.
130
131
European Commission, Report from the Commission Expert Group on Taxation of the Digital Economy,
2014
e-Commerce Europe communication to the Commission, 2015
33
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European Commission - Fact Sheet
Questions and answers - Digital Single Market Strategy
Brussels, 06 May 2015
Who will benefit from a Digital Single Market?
See also press release: A Digital Single Market for Europe: Commission sets out 16 Initiatives to make It happen (IP/15/4919)
Consumers
- Better consumer protection when buying online
- More choice with greater access to content, goods and services from other EU countries
- More transparency and safety when using the Internet, and high standards of data protection
- Lower delivery prices
- Better telecoms services and access to the Internet
- More work opportunities and possibilities to develop digital skills
- New innovative products and services in a vibrant digital economy
- More efficient e-services - notably e-government services - to save time and money
SMEs and start-ups
- Clearer rules to sell cross-border and scale-up businesses in a market of more than 500 million consumers
- Less costs to grow cross-border: no need to adapt to each country's consumer law and a VAT system better adapted
to small e-commerce businesses
- More opportunities with greater access to content, goods and services from other EU countries
- Lower parcel delivery prices
- A level-playing field for competing actors on the market: every company, small or big, plays by the rules
- Standards and greater interoperability to develop products and services faster, reduce risks and costs
- Fewer burdens dealing with public administration - efficient e-services to save time and money; more market access
through public e-procurement and e-signatures
- Better access to finance and simplified company law
The creative sector
- New audiences and business opportunities across Europe
- An environment nurturing cultural diversity, creativity and exchanges
- Better enforcement of rights and actions to combat piracy
- Increased legal access to content for users, meaning more benefits for authors and potentially less piracy
- Clearer rules for all players, Including intermediaries using copyright-protected content
- A fairer remuneration of rights with the participation of all players in the value chain
- Media rules adapted to the digital age and ensuring the promotion of European works notably in online video on
demand platforms
Industry
- Clearer rules to develop In a market of more than 500 million consumers
- A level-playing field for competing actors on the market, traditional players and newcomers
- Public investment and partnership with the industry, notably on cybersecurity
- Better and safer use of digital technologies, such as cloud computing or big data, reducing risks and costs
- Standards and greater interoperability In all sectors (such as energy, transport and health) to develop products and
services faster, boost innovation and reduce costs
- Fewer burdens when dealing with public administration with efficient e-services - to save time and money
- More competitiveness on the global stage
I. Better access for consumers and businesses to digital
goods and services across Europe
1. Cross-border e-commerce rules that consumers and business can trust
What are the problems?
Only 38% of people feel confident buying online from another EU country.
For example - if you buy an e-book, and it doesn't work,
what are your rights, and how do you enforce them? Only 7% of SMEs In the EU sell cross-border,
it is simply too complicated and too
expensive for them to adapt to 28 different sets of rules (see Factsheet for more figures).
How will the Commission make e-commerce easier?
The Commission will put forward clear contractual rules for online sales
of both physical goods like shoes or furniture and digital content,
like e-books or apps. It will fill in the existing legislative gap at EU level regarding digital content and will harmonise a key set of rules for
physical goods. This will create a level-playing field
for businesses, allow them to take full advantage of the Digital Single Market and sell
with confidence across borders. At the same time, it will boost consumer trust
In online purchases. Consumers will have even more solid
and effective rights.
For example, if the e-book you just bought is defective, it will be easier for you to obtain a remedy against the trader.
Europeans will be able to shop in other EU countries as easily as in their home countries and get the best products at the best price.
What is the Consumer Protection Cooperation Regulation? Why will it be reviewed?
EU-wide enforcement is necessary in a Digital Single Market. Since 2007, thanks to the Consumer Protection Cooperation (CPC) Regulation,
there is a network of national enforcement authorities
to enforce the main EU consumer laws across borders consistently. The CPC
Regulation is now being assessed. On the basis of the results, the Commission can propose improvements and assist Member States in saving
resources dedicated to enforcement. More cooperation among national enforcement authorities will enhance their capacity to act across
borders to tackle widespread Infringements on online markets. This will increase legal certainty for businesses and reduce possible litigation
costs. In addition, by coordinating actions and pooling resources, national administrations will avoid duplicating efforts.
2. Affordable high - quality cross - border parcel delivery
Why does the Strategy Include measures on parcel delivery?
Today only 15% of consumers shop online from another EU country which is not surprising, if the delivery charge ends up being
higher than the actual price of the product. The measures to be taken will address frequent complaints by e-retailers and consumers
concerning a lack of transparency (what are the available delivery options and conditions?); the excessive
costs of shipments (especially
of small parcels sent by SMEs); the lack of interoperability
between the different operators typically involved in a cross-border shipment
(resulting in the absence of affordable track-and-trace solutions); the lack of convenience
for the final consumer (not being offered lastmile delivery or convenient return options). These issues have already been identified in a Green Paper In 2012, followed up by a Roadmap In
December 2013. The postal operators have committed themselves to introduce a number of improvements in the area of quality of services
(e.g. track-and-trace services for small parcels sent across borders, easy return procedures, etc). The focus of the future EU measures on
parcels is, however, on problems not addressed by the postal industry's own commitments Initiative. This includes excessive prices
and
insufficient regulatory oversight. The Commission is today launching a
public consultation to collect views from all the interested
parties on the main issues and possible areas for Improvement.
Why is action needed specifically on pricing? Will you regulate prices?
Recent studies confirm that the cost of delivery is still an obstacle to shopping cross-border. Shipping costs
is the most common reason
(57%) in Europe for not completing an online purchase.
62% of companies that are willing to sell online say that too high delivery costs
are a problem (see the newly released Eurobarometer on e-commerce).Tariffs for cross-border small parcel delivery charged by postal
operators are often two to five times higher than domestic prices.
An example? It costs 032.40 to send a 2kg parcel from Belgium to
Austria - over five times the price of C6.40 within Belgium. From Austria to Belgium it costs 014.40 - over three times the price of C4.50
within Austria. Competition
appears to be the most appropriate and effective way of addressing today's concerns in terms of affordability.
However, for such competition to unfold in a fair and efficient manner, all market participants - retailers, delivery operators as well as
consumers - need to enjoy a certain degree of price transparency. Price regulation is only a means of last resort, where competition does not
bring satisfactory results, and Is not considered at this stage. Close monitoring is essential In order to identify and address any market
failures. The situation will be reviewed after two years.
3. Preventing unjustified geo-blocking
What is geo-blocking?
Geo-blocking refers to practices used for commercial reasons, when online sellers either
deny consumers access to a website based on
their location, or re-route them
to a local store with different prices. Such blocking means that, for example, car rental customers in one
particular Member State may end up paying more for an identical car rental in the same destination. Sometimes restrictions are
Justified, for
example due to national rules to protect public order in the Member States (e.g. blocking access to some tobacco products or to Holocaust
denial content). Restrictions might also be justified by extra costs that are incurred by the providers/traders. However, in the large majority of
cases online geo-blocking is not justified. In certain situations, it can even be contrary to competition rules.By limiting consumer choice, geoblocking is a significant cause of frustration and of fragmentation of the Internal Market. Geo-blocking is typical for the Internet economy.
There is no equivalent in the offline world: you are not refused a product on the basis of your nationality when you physically go to a shop in
another Member State.
What does the Commission plan to do about geo-blocking?
Addressing unjustified geo-blocking will give more choice of products and services for consumers at lower prices. The Commission is planning
to make legislative proposals in the first half of 2016 to end unjustified geo-blocking. Action could include a targeted change to the ecommerce framework, and to the framework set out by Article 20 of the Services Directive (on non-discrimination of recipients of services).
As a result, traders will have only limited possibilities to deny access to online services.In parallel to legislative proposals, the Commission
today launched a Competition Sector Inquiry
to analyse the application of competition law in this area (press release and factsheet)
Will the copyright modernisation address geo-blocking?
One of the aims of the copyright modernisation is to facilitate the licensing of rights
for online distribution of audiovisual content. Being
able to legally access content online cross-border will help deal with geo-blocking concerns, while respecting the value of rights in the
audiovisual sector. The financing of the audiovisual sector widely relies on a system based on territorial exclusivity, which as such cannot be
considered as unjustified geo-blocking
4. Better access to digital content - A modern, more European copyright framework
Why is a copyright reform necessary?
EU copyright rules date back to 2001. New rules are needed to respond to
new technologies, consumer behaviour and market
conditions. In particular, these rules should continue to reward creation
while allowing access to a wider variety of works, especially across
borders. Updated rules are Important to nurture cultural diversity in the digital age, but also to boost
innovation and help the work of
researchers and educational Institutions. The 2001 framework allows a large number of exceptions the application of which results in a patchy
situation in different Member States. It is essential to reduce national discrepancies and
work on a more European copyright framework to
offer greater legal certainty in a number of sectors (research, education, cultural heritage, etc.).
What will be the main elements of the copyright modernisation?
The proposal will include:
Portability of legally acquired content:
if you have legally paid for an online service while at home, you should be able to access It
in another EU country.
Better access to online services from other EU Member States:
if a service can be bought online in another EU country, why can't
you buy it?
Harmonising exceptions for important activities such as research, education, text and data mining (e.g. copying of a text and
datasets in search of significant correlations or occurrences).
Clarifying the rules of the use of copyright-protected content by intermediaries. The Commission will look Into Interactions between
the creative sector and digital platforms.
Modernising the enforcement of intellectual property rights, focusing on commercial-scale infringements.
Does the Commission want to change the principle of the territoriality of rights?
The Commission does not want to change this principle and understands it is important for the creative sector, especially for the film industry.
Each film has its distribution strategy, its release windows system. The Commission alms to facilitate the licensing
of rights and ensure a
better access in the digital world. This means, for example, that if a film is available on a video-on demand service in an EU country,
Europeans outside the country can also pay to see It. This is not about opening access to all content for free. It is about a win-win situation
for creators and users; this is about nurturing cultural diversity in the digital age.
Why will the Commission review the Satellite and Cable Directive?
The Commission will review the 1993 Satellite and Cable Directive, assessing how it has facilitated consumers' cross-border access to, and the
portability of, satellite broadcasting services in the Internal Market. The Commission will look into the possible extension of its scope to certain
broadcasters' online services.
5. Reducing VAT related burden and obstacles when selling across borders
What has been proposed in the Strategy concerning VAT?
The Commission will make legislative proposals in 2016 to reduce the administrative burden on businesses arising from different VAT regimes
including:
Extending the current single electronic registration and payment mechanism
to cross-border online sales of physical goods.
Introducing a common EU-wide simplification measure - VAT threshold to help small start-up e-commerce businesses.
Allowing for home country controls Including a single audit of cross-border businesses
for VAT purposes.
-
Removing the VAT exemption for the Importation of small consignments from suppliers In third countries.
What benefits will this bring to businesses?
The benefits for business of this initiative are:
. Simplicity - A business only has to deal with one tax administration which in Itself is a significant simplification.
. A level playing field there will be no difference In VAT rates between goods ordered from websites in third countries, other Member
States or domestically.
. Certainty Clear rules allow business to plan for engaging in cross-border e-commerce. Furthermore the same rules will apply for goods
and services
Can you give more Information on the VAT threshold for start-ups selling online?
The level and type of threshold will be considered as part of the impact assessment for the proposal. In addition to the measures outlined in
the Strategy, preparatory work has started to prepare a comprehensive future initiative on reducing the VAT compliance costs for SMEs
In general. This is Initiative Is foreseen for 2016.
Will there be a review of the VAT Mini One Stop Shop and the 2015 Place of Supply rules?
It was already envisaged that an analysis of the Implementation of the VAT Mini One Stop Shop (MOSS) and the 2015 Place of Supply rules
would take place as part of our commitment to simplify cross-border VAT rules. The Commission sees this as a timely opportunity to take
stock of the Issues which both tax administrations and business face, and address these in the context of the 2016 proposal.
Why will the VAT exemption on small consignments be removed?
This exemption, which was originally a trade facilitation measure, has turned into an expensive tax subsidy In favour of imports to the
disadvantage of domestic and Intro-EU sales. It does not benefit small operators but big market players. It has been estimated that
distortions resulting from this exemption cost EU business a turnover of up to EUR C4.5 billion
Ily. With the Introduction of a
single electronic registration and payment mechanism, this exemption will also no longer be needed, as VAT could be accounted for at an
earlier stage than customs clearance, by exporters or carriers.
What can be expected after the Digital Single Market strategy on VAT rates for electronic services such as e-books and other e-publications?
The Commission will explore how to address the tax treatment of digital books and online publications in the context of the work being done
on the adoption of a definitive VAT regime.
The Communication setting out the main features of the definitive VAT regime will be adopted
next year.
Why does the Strategy not include a specific action on direct taxation?
There is broad and rising public and political concem over the fact that some multinationals currently succeed in paying very little corporate
Income tax In the EU. Aggressive tax planning strategies concern all industries, including digital players. The Commission Work Programme for
2015 foresees that, In the light of global developments, the Commission will present an Action Plan on a renewed approach for
corporate taxation In the Single Market,
where profits are taxed where the value Is generated. This Action Plan on corporate taxation Is
planned to be adopted before the summer.
II. Creating the right conditions for digital networks and
services to flourish
1. Making the telecoms rules fit for purposes
What are the main challenges to be addressed in the Ell telecoms framework ?
The review of the 2009 Telecoms Package foreseen in the Commission Work Programme for 2015 will address five challenges:
-
A true single market: the Commission will tackle regulatory fragmentation to allow economies of scale for network operators, service
providers and consumers, while ensuring equivalent access to essential networks.
Spectrum: Member States receive valuable revenues from the sale of spectrum rights. While these revenues should stay exclusively
with the Member States, we need a more harmonised management of radio spectrum at EU level given its vital Importance for connectivity.
-
Investment In networks:
updated rules should provide sufficient incentives for market players to invest In high-speed broadband
networks and make sure that end-users benefit from competitive, affordable and high-quality connectivity.
A level-playing field:
the Commission will look into the growing importance of online players that provide similar or equivalent
services to traditional communication services.
Governance: there is a need to enhance regulatory consistency across Member States. The EU's institutional set-up needs to deliver
convergent market outcomes, while taking account of different local and national conditions. In particular on spectrum management,
improving coordination among Member States is essential.
Why are roaming charges and net neutrality not mentioned In the Strategy while spectrum Is included?
Roaming and net neutrality are key elements of the Telecoms Single Market package
that is currently being negotiated by the European
Parliament and the Council of the European Union. In the Strategy, the Commission explicitly says that it expects the negotiations to conclude
on a clear set of net neutrality rules and the end of roaming surcharges as soon as possible. The Commission wants the coordination of
spectrum to be part of the final agreement too but more progress and ambition is needed which is part of the Digital Single Market Strategy.
How will the Commission help create EU-wide high-speed broadband networks?
The Commission is putting forward various plans and Instruments to stimulate investment in the telecoms sector and develop the roll out of
broadband. Firstly, with the Digital Single Market, we will reinforce the right regulatory environment
for investment by telecoms
companies. Secondly, we have various funding instruments
for broadband. While most of the broadband investment must come from
private operators, it is clear that in certain areas some form of public financing is necessary, notably in rural areas. For this purpose we
already have European Structural and Investment Funds (ESIF). Under the European Regional Development Fund and Cohesion Fund (part of
ESIF), over C20 billion are available for investments in ICI during the 2014-2020 funding period.
Our new ambitious Investment
Plan for Europe will also target digital infrastructures, along with other strategic infrastructures such as energy and transport networks. In
areas where the market does not deliver the necessary infrastructure investment, it is allowed to use state aid subject to assessment.
2. A media framework for the 21st century
What does the Commission propose to do?
The Commission will propose a review of the Audiovisual Media Services Directive (AVMSD) focussing on issues such as the roles and
responsibilities of all market players, measures for the promotion of European works,
advertising and protection of minors. It will bring
forward a regulatory proposal in 2016. The Commission will examine whether changes to the current system of rules concerning broadcast
and on-demand services should be adapted. It will also consider whether its current scope should be broadened so as to apply to new
services and players that are outside the definition of "audiovisual media services" given by the Directive and/or providers that fall outside its
geographical scope.
Will the review look Into the increasing use of on-demand services?
The Audiovisual Media Services Directive already provides rules on the promotion of European works by on-demand services. Such measures
can relate to a share and/or prominence of European works In the catalogue of programmes or imposing a financial contribution to the
production or rights acquisition of European works by such services. Given the increasing importance of on-demand services, the European
Commission has already started to look Into this issue. Based on Input from various sources - regulatory authorities and other stakeholders
from the sector like video-on-demand providers or producers - a document has been published last year summarising the most effective ways
and practices to promote European works In on-demand services. It appeared for example that giving more visibility to European works
In catalogues can be a very efficient tool to increase their audience.
The upcoming review of the Directive will take into account these
results. We also need to keep in mind that many Europeans are willing to pay for content that is not offered in their country. Facilitating
access to content cross-border can only be advantageous for both users and creators.
3. A fit for purpose environment for platforms and intermediaries
Why is the Commission looking Into online platforms? Does the Commission want to regulate them?
Online platforms (e.g. search engines, social media, e-commerce platforms, app stores, price comparison websites) are playing an ever more
central role in social and economic life: they enable consumers to find online information and businesses to exploit the advantages of ecommerce. Platforms have proven to be Innovators
in the digital economy. But they are also raising concerns. Some platforms can control
access to online markets and can exercise significant influence over how various players are remunerated. Others worry about the lack of
transparency
as to how they use the information they collect, about their relationship with their suppliers, or their pricing policies.. The
Commission will therefore launch a comprehensive analysis of the role of online platforms, Including in the sharing economy, to evaluate if
further action is required.
What does the Commission foresee regarding the swift removal of illegal content?
The e-Commerce Directive foresees that Internet intermediary service providers should not be liable for the content that they hold and
transmit passively. At the same time when illegal content Is identified, intermediaries should take effective action to remove it, whether It be
information that is illegal (e.g. terrorism/child pornography) or information that infringes the property rights of others (e.g. copyright). Today
the removal of illegal content can be slow and complicated while content that is actually legal can be taken down erroneously. In fact 52.7%
of stakeholders say that action against Illegal content Is often ineffective and lacks transparency.
Differences in national practices
undermine enforcement (with a negative effect on the fight against online crime) and confidence in the online world.
In tandem with Its assessment of online platforms, the Commission will also analyse the need for new proposals to tackle illegal content on
the Internet such as more rigorous procedures
for removing illegal content and whether to require intermediaries to exercise greater
responsibility and make more efforts in the way they manage their networks and systems - a duty of care. The Commission will consider all
existing unilateral measures already adopted by intermediaries against Illegal and harmful content and analyse best practices from different
Member States on this Issue. In particular, the Commission will examine the possibility of finding a common understanding by all interested
parties through a co-regulatory approach.
4. Reinforcing trust and security in digital services and in the handling of personal data
Why does the e-Privacy Directive need to be reviewed?
The EU is committed to the highest standards of data protection, guaranteed by the Charter of Fundamental Rights. The modernisation of EU
data protection rules is a key enabler of the Digital Single Market as it will strengthen consumer trust in the digital economy. The data
protection reform is currently being negotiated by the European Parliament and the Council of the European Union. The European Council and
the Commission call for an agreement by the end of this year. Special rules which apply to electronic communications services (e-Privacy
Directive) will need to be adapted to the new framework on the protection of personal data.
It will also be important to assess the
scope of the Directive. It currently applies to providers such as traditional telecoms companies but not all market players are covered.
Why S a Public-Private Partnership on cybersecurity needed?
Revelations on surveillance activities and cyber Incidents have left no doubt about the vulnerability of Europe, both in its use of ICT and in Its
own supply of technologies and solutions. Innovative ideas and solutions are needed to better protect our society and economy. It is essential
to encourage the industry to supply more secure solutions and stimulate their take-up by enterprises and citizens.
Meanwhile,
the EU's cybersecurity sector is fragmented and lagging behind other digital industries such as microelectronics. A Public-Private Partnership
will be instrumental in structuring and coordinating digital security industrial resources In Europe. It will include a wide range of actors, from
innovative SMEs and national security agencies to critical Infrastructure operators and research institutes. The initiative will leverage EU,
national, regional and private efforts and resources - including research and innovation funds - to Increase Investments in cybersecurity. The
amounts of funding have not yet been defined
III. Maximising the growth potential of the Digital
Economy
1. Building a data economy
What does the 'European free flow of data initiative' cover?
While personal data is covered and protected by EU rules, there are no clear guidelines for other types of data. Large amounts of data are
produced every second, created by people or generated by machines, such as sensors gathering climate information, satellite imagery, digital
pictures and videos, purchase transaction records, or GPS signals. They represent a goldmine for research, innovation and new
business opportunities. But data often remains stuck In national expensive data centres
(e.g. Member States requirements to keep
data Inside their territory). Unnecessary restrictions should be removed and prevented. National systems should be better aligned to allow a
better flow of data and the development of new promising technologies such as cloud computing and the Internet of Things. The Commission
will assess the different legal and technical obstacles and will then define measures to address them.
Why is a European cloud Initiative needed?
Cloud computing services are used by only one out of every five enterprises in the EU. Those enterprises using cloud services report that the
risk of a security breach was the main factor limiting a larger use of the cloud. We need to address this situation to boost our
economy with the opportunities offered by cloud technologies. The European cloud initiative will facilitate clear and credible certification
of
services in order to allow users to benefit from secure, reliable and high-quality cloud services. It will ensure that SMEs and consumers are
able to switch to a different service provider
without undue technical or administrative restraints, and other contractual issues that
require a common approach in a single market. The initiative will alsolink to other actions under the Digital Single Market Strategy, Including
on contract terms and conditions and on standards. The Commission could also launch a similar initiative on the Internet of Things (IoT), to
develop a Trusted IoT certification scheme, as well as model contracts to facilitate the cross-border operations of connected devices and IoT
services and applications.
2. Boosting competitiveness through Interoperability and standardisation
Why Is standardisation Important? What are the plans of the Commission?
The ICT standardisation arena is a global one. Europe should speak with one voice and needs a long-term, strategic vision. The EU Rolling
Plan for ICT Standardisation is an essential instrument in this regard. However, an increased effort is needed to ensure that standardisation
keeps pace with changes in technologies. Europe needs to define missing technological standards that are essential for supporting the
digitisation of our industrial and services sectors (e.g. Internet of Things, cybersecurity, big data and cloud computing) and mandating
standardisation bodies for fast delivery. This is why an integrated standardisation plan will be launched to identify and to define key priorities
for interoperable standards, with a focus on essential sectors such as health (telemedicine, m-health), transport (transport planning, efreight), environment, and energy (smart metering).The Commission will set up a strategic forum for Member States and European Standard
organisations to Jointly discuss common priorities under the Commission's guidance.
What Is the InteroperabIllty Framework? Why should it be extended?
e-Govemment services that are being developed in different Member States should be able to communicate with each other and not develop
in isolation. Today, there is a common understanding among Member States on the basic requirements to achieve interoperabillty, based on
the European Interoperability Framework put forward by the Commission in 2010. This Framework, based on the voluntary participation of
Member States, should now be revised and made mandatory. A better connection of e-government services
will cut red tape not only for
public administration but also for citizens and businesses.
3. An inclusive e-soclety
What is the impact of new technologies on Job creation?
Digital is a driver of growth, and growth always comes with employment. It is estimated that the Internet had created 2.6 Jobs for every one
that was replaced by technology. Digital transforms industries and new occupations, such as app developers, are emerging. Digital also
transforms the way we work. For ICT professionals, the latest forecast estimates up to 825,000 unfilled vacancies by 2020 if no decisive
action is taken for training. This is why digital skills
are essential to benefit from the opportunities offered by new technologies. While this Is
mainly the responsibility of Member States, the Commission will support their efforts and will address digital skills as part of Its future
initiatives on skills and training. In parallel, the Commission invites the social partners to include the relevant elements of the Digital Single
Market in their social dialogue at EU level.
Why is a new e-Govemment Action Plan needed?
The current e-Government Action Plan is coming to an end in 2015. It has been an important tool for coordination between Member States
and the Commission to modernise public administration. It notably enabled major steps in e-Identification, guaranteeing the identity of a
person online while making sure their data is processed in a secure way. The new e-government strategy will focus on urgent actions already
identified in the Digital Single Market Strategy, such as the Interconnection of the business registries,
the development of the 'Once
Only Principle' and a 'Single Digital Gateway'. Transition towards full e-procurement and interoperable e-signatures needs to be accelerated
as they provide for trusted and transparent electronic interaction, in particular benefitting small innovative companies and start-ups
What is the 'Once Only Principle'?
People and businesses should be able to provide information to a public administration only once. The aim is to cut red tape so that users do
not have to submit the same data and fill in the same forms again and again. This would also encourage public administrations to
adopt more efficient systems. The Commission plans to launch a pilot initiative with Interested Member States
in 2016. The focus of the
work will be on defining an interoperable solution that can connect Member States administrations In a chosen area, relevant for European
businesses, especially SMEs.
What is the 'Single Digital Gateway'? Why do we need it?
The Single Digital Gateway will be an online access point
to all Single-Market related information, assistance, advice and problem-solving
services for cross-border activities. It would link up relevant EU and national-level content and services In a seamless, user-friendly and usercentric way, for the benefit of both people and businesses. Once again, the aim Is to ease the life of Europeans, reduce costs and
administrative burden.
4. The international dimension of the Digital Single Market
What would be the Impact of the European Digital Single Market on the global stage?
The scale provided by a completed Digital Single Market will help companies to grow beyond the EU Internal Market
and make the EU
an even more attractive location for global companies. Uniform rules - rather than a patchwork of 28 different regimes - are a market
opener. The Single Market with over 500 million potential customers is a golden opportunity. The Digital Single Market will create a fair
environment where all companies offering their goods or services in the EU are subject to the same data protection and consumer rules. This
will guarantee legal certainty and will be positive for both the EU and its partners.
The openness of the European market should be
maintained and developed further in the digital sphere. The EU should continue to press for the same openness and effective enforcement of
intellectual property rights from our trading partners.
MEMO/15/4920
General public inquiries:
. Europe Direct by phone 00 800 67 89 10 11 or by email
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The above named have been examined
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limieuvinuelaunnaluullormitaviatiltiannflaeia...
Alufau
203 / 49243 Sou pukpik
28 no. 58 15:51 u.
nuantniaThilaioaranarurnlastu ualllflanuf(...
Saloileaunu
339 / 19972 low pui
27 no. 58 23:59 u.
001118 3 vaunt daaludoiAl*
nelun
12 / 10401 Sou BUC
06 n.a. 58 15:49 u.
with
280 / 29482 Sou (Ennui
28 nil. 58 16:5414.
BUC A
283 / 35544 Mu Sinchal
11 a.a. 58 15:37 IL
BUC j
170 / 34401 Sou Nok
06 mu. 58 19:39 u.
000838 laTudurnohenlanuailentnaden
Omtleanalmaj
19 / 13184
000456 3 shatinenuanallYa (BUC)
BUC =
160 / 70703 lau Yln
27 n.u. 57 20:14 u.
000001 3 fen BUC (Thailand) se
BUC
119 / 27795 Sou noopul
19 mu. 56 20:39 u.
WC 2,
128 / 22880 Thu BUC
03 11.s 55 11:23 u.
000067
2
angle,/ BUC at
000019 3 LOununSmOn7a (BUC)
000162
000043
000849
2
utuaauengn BUC
3 uSuunun-nanuival
uutthalutiautlailusflainaufinn USA *
WC
=
001406 cu,, atrimturnaduatilfa -niuffuledluuunin...
Mega
001942
dorm /menu
Puluarmmudothat
12 / 17117
Mu BUC
15 5.5 57 14:59 u.
Um du
06 m.o. 56 10:16 u.
56 / 5514 Saw may
04 M.s. 58 21:33 v.
1 / 23 Sou BUC
01 Ms. 58 15:01 u.
001944 c armainunta Autninten us
1 / 20
tau BUC
01 Ms. 58 15:01 u.
001941 1/4 Liautnu040uaa0nme77
1 / 13
Thu BUC
01 SM. 58 15:00 u.
Qange
1 / 51
Thu BUC
24 no. 58 11:50 u.
ash(
1 / 47
Ism BUC
24 no. 58 11:48 u.
001939 ec aul4aunnuenneeth. Az. sunnuunhialauat
001938
LiannaauSuenunu filauatu
000971
atnnymnaunatiathtlamau
001940
ent.imlinumnrohlunneuraffinoulutilatilatel...
001937 c ilk OM 8115 US 11041411,11411
http://www.bucthailand.com/
mou/dIu otauipta
47 / 5453 Thu Kong
21 mu. 56 08:51 u.
babara
0 / 18
55555
2 / 110
Sou BUC
10 n.u. 58 14:23 u.
2/3

is% mixt 4

Transcription

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