New Mini One Stop Shop -MOSS online portal launched by the EU
The European Commission has launched a new online portal for the Mini One Stop Shop (MOSS) Scheme.
28 June, 2018
The European Commission has launched a new online portal for the Mini One Stop Shop (MOSS) Scheme. The homepage provides general information about the MOSS and informs about how to register to the MOSS and how to declare the MOSS VAT returns.
What is MOSS?
The Mini One Stop Shop Simplification was introduced in 2015 by the European Union to facilitate the VAT payment for intra-European supplies of electronic services like television and broadcasting services to private individuals. This simplified scheme allowed businesses to avoid VAT registrations in each Member State where their customer was located.
A supplier of such services must apply for the MOSS simplification in its country establishment (Member State of Identification). This allows the business to file one single MOSS VAT return quarterly including details of the sales made in each Member State, instead of having to file a VAT return for each country. These returns then are sent to the corresponding Member States along with the VAT paid.
MOSS regime on distance sales of goods
The European Council has already approved the extension of current MOSS rules on electronic services to distance sales of goods. This means all companies currently selling their products via Amazon or eBay and registered for VAT in the country of the customer will be allowed to cancel these VAT registrations and submit single VAT return for the entire Europe. As in the current MOSS VAT returns, there will be different sections allowing the business to report the sales made in each Member State.