The MOSS (mini One Stop Shop) is a web portal that will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services
to non-taxable persons in Member States (B2C)in which they do not have an establishment to account for the VAT due on those supplies in the Member State in which they are identified.
The scheme is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier: without the MOSS, the supplier would be required to register in each Member State in which he/she supplies services to his customers.
In practice, under the scheme, a taxable person which is registered for the MOSS in a Member State (the Member State of Identification - MSID) electronically submits quarterly mini One Stop Shop VAT returns detailing supplies of telecommunications, broadcasting and electronically supplied services to non-taxable persons in other Member States (the Member State(s) of consumption - MSCON), along with the VAT due. These returns, along with the VAT paid, are then transmitted by the Member State of Identification to the corresponding Member States of consumption via a secure communications network.
The mini One Stop Shop is available to taxable persons which are established in the EU, as well as taxable persons which are not established within the EU.
The mini One Stop Shop scheme is optional for taxable persons.
However, in choosing to use the MOSS the taxable person must apply the scheme in all relevant Member States. It is not an optional scheme on an individual Member State basis.
The MOSS comes into force on 1st January 2015, along with the changes to the VAT place of supply rules affecting telecommunications, broadcasting and e-services, although taxable persons will be able to register for mini One Stop Shop with effect from October 2014.
A taxable person who opts to use the MOSS is required to register in the Member State of identification.
For the Union scheme this Member State will be the Member State in which the taxable person has established its business.
If a taxable person has not established its business in the EU, it will be the Member State in which it has a fixed establishment.
If the taxable person has more than one fixed establishment in the EU, he is entitled to choose one of those Member States to be the Member State of identification.
The taxable person is bound to that decision for the calendar year in which it makes that decision, plus the two following calendar years.
For the non-Union scheme, the taxable person (who has neither a business establishment, nor a fixed establishment, nor is registered or otherwise obliged to register, in the EU) can choose any Member State to be the Member State of identification. That Member State will allocate an individual VAT identification number to the taxable person (using the format EUxxxyyyyyz).
In both cases (Union and non-Union schemes), the taxable person can only have one MemberState of Identification, and all supplies of telecommunications, broadcasting and electronically supplied services to non-taxable persons in a Member State in which it is not established must be declared via the mini One Stop Shop if the taxable person opts to use the mini One Stop Shop.
Further information firstname.lastname@example.org