• The change to the VAT place of supply rules
  • The VAT due on electronic supplies via a web-portal in the Member State in which they are identified.
  • Does the Mini One Stop Shop scheme apply to your business?
  • Who can register for the Mini One Stop Shop?
  • How does a taxable person deregister from the Mini One Stop Shop?

Beginning from 1 January 2015 all Member States of the European Union are introducing VAT changes. New rules mainly concern supplies of electronic, telecommunication and broadcasting services made by non EU suppliers to private individuals and non-business consumers, which will be taxable in the Member State of the consumer or in the Member State where the services were used or enjoyed. To be able to avoid VAT registration in all Member States, suppliers will be allowed to use so called the Mini One Stop Shop (MOSS) simplification.

 

The consequence of the VAT 2015 changes is that all non EU companies providing electronic, telecoms and broadcasting services will be obliged to register its business for VAT at least in one of EU Member State.

 

The main purpose of establishing the regulation of Mini One Stop Shop by the EU was:

  • elimination of the obligation of the necessity of VAT registration in each country where the company sells its services,

  • introducing the simplification in calculating, preparing and filing VAT returns and settle out the VAT due,

  • introducing one point contact, which enable businesses operating in EU to manage all VAT issues across all EU Member States.

 

These changes should have positive economic impacts by minimising distortions to the location of the economic activity and increasing competition between large and smaller suppliers within the sectors affected.

 

 

Mini One Stop Shop service (MOSS) provided by Intertax is a service which enable your company to register for VAT in just one EU country and settle the VAT due through the MOSS in all EU Member States where you sell the services.
If your Company is interested in Mini One Stop Shop services or have any questions on this, please do not hesitate to contact us.
Contact us !

 

 

 

Read more about the Mini One Stop Shop rules:

 

Qualifying business  Influence of business  Overview of the MOSS  How & where to register

 
 

Required documents  Identifying the customer  How can INTERTAX help  NON-EU business