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Assessment of the application by Member States of European Union VAT provisions with particular relevance to the Mini One Stop Shop (MOSS)
By European Commission Taxation & Customs Union
Nov 3, 2015

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Assessment of the application by Member States of European Union VAT provisions with particular relevance to the Mini One Stop Shop (MOSS)


The information available in the attached report relates to the Mini One Shop Stop Scheme ("MOSS") that was introduced with effect from 1 January 2015 for businesses established both within and outside the European Union providing telecommunications, broadcasting or electronic services to private individuals (final consumers) located within the European Union.

The information relates predominantly to the rules in the EU VAT Directive (Directive 2006/112/EC), the implementation of which into the domestic legislation of the Member States is optional. The information also relates to the rules in the EU VAT Directive that must be implemented in the domestic legislation of Member States but the interpretation of which may differ from one Member State to another.

In this summary overview you will find a list of the countries and topics covered by the scope of the attached report, a summary table on the implementation of use and enjoyment rules, VAT rates and B2C invoicing obligations across Member States, as well as definitions of some VAT concepts.

In the attached report you will find more detailed information in two interactive spreadsheets offering a search function either per country or per topic. In order to have access to all the available data and be able to use the search function, make sure that all the features of the document are enabled on your computer.


Mini One Shop Stop Scheme ("MOSS") Report

Definitions and explanations on the scope of the report can be found in the overview
 
Access the Tax Information Communication database (TIC) here for information on the following:-

1.    Invoicing rules in EU countries,
2.    VAT refunds – information requirements in the EU country of refund
3.    VAT Rates in EU Countries.

http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm

European Commission Taxation & Customs Union


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