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European Commission Publishes Updated VAT MOSS Rules for All Member States

On 10 May 2017, the European Commission published an updated report providing an overview of the national rules applied in EU Member States for the use of the mini one-stop shop (MOSS). MOSS may be used by suppliers of telecommunications, broadcasting and electronic services to account for value added tax (VAT) on supplies made to non-VAT taxable consumers (B2C) in the EU. The report provides the following for each Member State:

  • Use and enjoyment rules;
  • Time of supply / chargeability;
  • Re-valuation of services at open market value;
  • Bad Debt relief;
  • Reduced and standard VAT rates;
  • Invoicing obligations;
  • Anti-avoidance measures;
  • Exemptions;
  • VAT registration process;
  • Appointment of a VAT agent; and
  • Penalties for non-compliance.

Click the following link for the report, which can be downloaded as a single file (excel), or as separate files for each Member State (PDF).

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