eTinada – Enabling Taxation in the Digital Age and Using GNSS to Determine Place of Supply
Patrick Aidan O’Toole
Recent EU regulations on VA T (2008/08/EC) due to take effect on 1 January 2015 impose several obligations on suppliers of telecommunication, broadcasting, and electronic (TBE) services. First, they must collect VA T from consumers according to their location at the time of sale. They must then remit VA T to the relevant EU tax authority with an option to avail of a simplifying Mini-One-Stop-Shop (MOSS) electronic portal. The new 2015 scenario will also require the supplier to identify and collect evidence regarding the customer’s location. This may prove challenging for TBE suppliers, with the prospect of GNSS and other geo-location technologies playing a significant role: The relevant legislation provides for the use of commercially relevant evidence capable of being satisfied, at least in part, by the use of GNSS technology. eTinada seeks to license a GNSS-based application programming interface (API) solution that will enable online B2C merchants to identify the point of sale for VA T purposes. Using GNSS tools to identify the location of devices (e.g. mobile phones, tablets, PCs, or wearable technology) being used for B2C purchases would provide greater certainty around customer locations than can currently be provided by available solutions.