Place of Supply and Telecommunications, Broadcasting and Electronic Services (TBE)
From 1 January 2015, the place of supply in respect of all supplies of telecommunications, broadcasting and e-services to consumers will be the place where the consumer resides. This means that the VAT on such supplies will be chargeable at the rate applicable in the Member State where the consumer resides and the supplier will have to account for the VAT in that Member State. There will also be additional record keeping obligations. If you are a business supplying these services, you may need to look at your billing, accounting and IT systems now to ensure that they are fit for purpose. Mini One Stop Shop (MOSS)
From the 1st of January MOSS will be available to simplify obligations of suppliers of telecommunications, broadcasting and eServices. The MOSS will allow business to submit returns and pay the relevant VAT due to Member States through the web portal of one Member State, otherwise the business would be required to register and submit returns in several Member States. Businesses will be able to register for MOSS with effect from 1st October 2014. The Revenue Commissioners are currently developing the MOSS system for use in Ireland and this will be accessible through the Revenue on Line service (ROS).
Further info here.