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How do the EU rules affect companies with websites owned and hosted outside the EU?

For a VAT registration, or the application of a MOSS registration, a company does not need a presence - or establishment - in the EU.

As soon as a company supplies digital services to non-VAT taxable person (private individual) in the EU – even without a presence – then that company will have to comply with the new 2015 rules.

The rules govern the cross-border supply of digital services to customers in the EU (only B2C supplies are affected).

Since 2003 the VAT on eServices (VOES) scheme has been in operation. EU tax authorities, however, have not been pleased with the level of compliance with this scheme.

As of January 1, 2015, this scheme will be replaced by the non-EU scheme for non-EU digital service suppliers.