From 1 January 2015, VAT on all telecommunications, broadcasting and electronic services will be due where the customer is based, rather than where the supplier is located. This changeover will ensure a more level playing field for businesses, and fairer taxation rights amongst Member States. In parallel, a mini One Stop Shop will be launched, greatly reducing costs and administrative burdens for businesses concerned. With the mini One Stop Shop, businesses supplying e-services to customers in more than one EU country will be able to declare and pay all their VAT in their own Member State. This is consistent with the Commission's goal of reducing tax obstacles and burdens for cross-border companies in the Single Market. The Commission has invested greatly over the past few years to ensure that national tax authorities and businesses are well-prepared and equipped to ensure a smooth transition to the new system next year. This work continues, along with an intensive information campaign, to ensure that both Member States and companies can reap the full benefits of these important changes.