VAT Mini One Stop Shop (MOSS)

What is the Mini One Stop Shop (MOSS)?

The Mini One Stop Shop is an optional scheme which allows businesses that supply telecommunications, broadcasting or e-services to consumers in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in one Member State. Otherwise, businesses making such supplies would be obliged to register for VAT, file returns and make payments in each Member State in which they make these supplies.

When does the MOSS comes into force?

From the 1st of January 2015,  all supplies of telecommunications, broadcasting and electronic services are taxable at the place where the customer belongs.

In order to ensure the correct taxation of these services, EU and non-EU businesses have to determine the status of their customer.

What questions should be asked in order to determine the status of the customer?

  1. Is the customer a taxable or a non-taxable person?
  2. Is the customer located in EU (if yes, in which country) or outside of EU?

In which country should the registration take place?

  • A taxable person, with EU established business, who opts to use MOSS can register in the country where it has its business establishment or head office. The taxable person will be identified for MOSS with the same VAT identification number with which it is already has for the usual VAT returns.
  • A  taxable person who has not established a  business in the EU  can choose any Member State in which it has a fixed establishment to register. A taxable person who has no fixed establishments within the EU, can choose any Member State.
  • Please note that a taxable person can only have one MOSS registration across the whole of the EU.

What information and records should be kept by the VAT MOSS registered companies?

A VAT MOSS registered business is required to keep records containing among others the following information:

  1. member state of consumption to which the service is supplied
  2. the date of the supply of the service
  3. the VAT rate applied
  4. the amount of VAT payable and the currency used
  5. the date and amounts of payments received
  6. any payments on account received before the supply of service
  7. where an invoice is issued, the information contained on the invoice
  8. the name of the customer (where known)
  9. the information used to determine the place of permanent residence of the customer

For advice and assistance regarding the VAT Mini One Stop Shop registration, please get in touch.