Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer...
The responsible office for businesses that benefit from the regime of MOSS in Italy is now the Pescara tax office. This office is also responsible for non-established taxable persons, hence the tax officers are often capable of communicating in English on the phone (all letters and correspondence must be in Italian).
Previously, all MOSS businesses were registered in the Venezia tax office. However, following the announcements on 26 July 2016, Pescara tax office has taken over on all MOSS registrations. That’s including Italian companies submitting one return for all VAT paid throughout the EU and non-Italian companies submitting one return in their country for VAT paid in Italy.
The MOSS regime allows businesses supplying online B2C services in several EU countries to submit one single consolidated VAT return. The return is submitted in its home country but it is reporting the VAT amounts charged in each EU country. The tax office in the country of establishment then collects the full VAT payment and transfers each portion to the relevant country according to the amounts reported in the consolidated VAT return.