As from 1 January 2015, the Business-to-Consumer provision of telecommunications, broadcasting and electronic services are to be taxed in the country where the customer belongs. This means that all gambling service providers, regardless of whether the supplier is based in the EU or outside, now have to apply the rules of the respective Member States when offering gambling services within the EU. Although gambling services are exempt from the VAT Directive, such exemption is subject to any conditions and limitations which each Member State may lay down (article 135 (1)(i) of the VAT Directive).

In 2015 the one-time registration scheme (mini one-stop shop) has been extended to telecommunications and broadcasting and has also been made available to EU businesses, including providers of gambling services. Information on national rules applied in Member States as regards gambling services can be found in this report.

For each Member State you can select: Exemptions (Gambling activities) – VAT Directive 2006/112/EC – Articles 132 &135.