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 mini one stop shop

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.

Fiscal representative is MOSS expert

Fiscal representative takes care of MOSS

The fiscal representative will be able to take care of the registration process for the MOSS scheme, the returns that will need to be prepared and submitted periodically, as well as the payment process and any reimbursements which you might be entitled for. The fiscal representative will be taking care of all of these important tasks as well as any record keeping which will need to be carried out on a regular basis. When it comes to registering for MOSS the fiscal representative will know whether this needs to be done under the Union or the Non-Union scheme. Afterwards, there is certain paperwork and documentation which needs to be seen to. The fiscal representative will ask you for the required information and submit it to the authority within the Member State of Identification. This will then be received and validated, and subsequently passed on the any other member states. In the case of a taxable person who will be applying under the non-Union scheme the VAT identification number will be assigned.

How does it work?

The process is really simple and quick.

  • Contact VACUE online by filling in the form on the website 'Information Request'. Explain what you are enquiring about, that is, if it is about MOSS issues.
  • Upon receiving your request we will then get in touch with our specialists, depending on what you explained in your request. There are several specialists who will be able to suit your specific needs.
  • These specialists will subsequently contact you, either by calling you or by sending an email. It is VACUE's priority to ensure that communication is as prompt as possible, and so we guarantee that you will receive a reply from the tax specialists within just 8 hours.
  • Within 8 hours the specialist will update VACUE with the status of your request so that we will be informed of what is going to happen with regards to the service required, and be in a better position to manage it all for your utmost satisfaction.

Moss exclusion

MOSS cases of exclusion

There may be cases of exclusion, which the fiscal representative will be aware of. So to make things simpler and more straightforward there is no doubt that a fiscal representative’s services are indispensable. Once the registration process has been finalized the MOSS VAT returns will need to be seen to for each calendar quarter. This inevitably requires professionalism and dedication, and the fiscal representative will be invaluable in their preparation and submission in a timely manner. All the details of the supplies made to customers in each member state will be delineated in the returns, and the payments will also need to be seen to. Each Member State of Identification will outline how the payment needs to be made, and since this may differ slightly from one country to another it is a huge benefit to have an experienced fiscal representative see to it for you. So if you plan to apply for the MOSS scheme, make sure to get in touch with VACUE so as to have a fiscal representative assist you with all the aspects of this scheme.