This report provides information on national rules applied in Member States for the use of the mini one-stop shop (MOSS).

Definitions and explanations on the scope of the report can be found in the overview, which also includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States.

TAXUD, MOSS update 26 January 2017

 

 

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