This report provides information on national rules applied in Member States for the use of the mini one-stop shop (MOSS).Read More »
Tag: mini-one-stop-shop
EU – Updated version of the MOSS report published
On 3 November 2016 the Taxation and Customs Union published an updated version of the MOSS report. In this report information on national rules applied in Member States for the use of the mini one-stop shop (MOSS) can be found. 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.
Image source: Wandersmann / Pixelio.de
Call for opinion – Review of the content and format of the European Comminssion’s Mini One Stop Shop (MOSS) web portal
As part of the current efforts to support the smooth implementation of the 2015 Place of Supply rules (Council Directive 2008/8/EC) and the functioning of the MOSS portal, the Commission just launched survey to get your inputs and suggestions how to improve the quality of the information presented on the MOSS web portal. The survey is opened till Friday 30 of October.
Guidelines on the audit of the VAT Mini One Stop shop
The EU Commission published additional guidelines on the audit of the VAT Mini One Stop Shop. These additional MOSS guidelines are available on the EU Commission’s website (Link).
The guidelines include additional information about how to contact taxable persons as part of an VAT audit and the method businesses should use to provide the information required by an audit. Read More »
Mini One Stop Shop (MOSS) as from 1.1.2015
The Mini One Stop Shop is an optional scheme which comes into force on 1.1.2015. It will allow taxable persons providing electronically supplied and telecommunication services, television and radio broadcasting to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due via a web portal in the Member State where they are registered. Read More »
Supply of electronic services within the EU as from 2015
Under the current EU law suppliers, who are not established within the EU, providing electronic services to non VAT registered customers (BtoC), have to account and pay VAT at the VAT rate of the member state in which the service recipient is domiciled. As from 2015 this rule will also apply to suppliers established within the EU which until 2015 can apply the VAT rate of the member state of their establishment.Read More »
Michaela Merz 