On 27 July 2016, 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).