The MOSS, which stands for Mini One Stop Shop, is another area of VAT that may apply for your business. MOSS basically refers to a scheme which businesses may opt for if they supply e-services, telecommunication or broadcasting related services to non-taxable consumers in any one of the EU member states. Basically such businesses do not have an establishment to account for VAT due and so they may apply for this scheme. The main reason for the introduction of MOSS was to try to simplify things, particularly in cases where the supply of such services occurs in the member state of the customer. As a result these taxable persons are being given the possibility to not register in each and every member state of consumption, thus the name of the scheme. Under the MOSS, a taxable person who has registered for this scheme in any EU member state (which is referred to as the Member State of Identification) will need to submit quarterly MOSS VAT returns in which the said services to non-taxable persons in other EU member states are detailed. This can be submitted electronically along with the VAT due.
MOSS relates requests?
Do you represent an American or European company and have any kind of request related to MOSS or Mini One Stop Shop? Fill out the form at 'Information Request'. Within 8 working hours you get response.
MOSS in EU
MOSS and the EU
The Member State of Identification will then transmit these to the particular Member States of Consumption through a secured network. The MOSS is available both to taxable persons who are established in the EU, and also to those who are not established within the EU. Thanks to the MOSS there will be no need to register in each and every member state where the supply of the services is conducted, and so this scheme greatly simplifies things. Many may not even be aware of this scheme, and this is where the advice and assistance of a fiscal representative comes into play. Through the VACUE network you can avail of the support of a fiscal representative who will be able to see to VAT issues, including MOSS, on your behalf. If you specialize in these services then it is best to have a fiscal representative who will be based in the Member State of Identification. The fiscal representative will be highly experienced in what MOSS is all about and how to go about it. He or she will also be proficient in the language spoken in that particular country.