As of 1 January 2015, all EU Member States are introducing VAT changes. The new rules mainly concern the supply of electronic, telecommunication and broadcasting services made by non-EU suppliers to private individuals and non-business consumers that shall be taxable in the Member State of the consumer or in the Member State where the services have been used or enjoyed. In order to be able to avoid VAT registration in all Member States, suppliers shall be allowed to use the so called “Mini One Stop Shop”.
The scheme allows:
- the registration of the providers in a single Member State for all electronic, telecommunications, broadcasting or television services provided to non-taxable persons established in the EU;
- submission of statements;
- payment of the due VAT to the Member State in which the beneficiary is located – Member State of consumption;
The use of this scheme is optional, with the possibility to register since 1 October 2014. If the providers of such services are not using the scheme, then they need to register in each of the states in which the beneficiaries are established.
The Mini One Stop Shop Service provided by Tax Representation is a service that enable our client companies to register for VAT purposes in just one EU Member State and settle the VAT due through the MOSS Scheme in all EU Member States where the client company sells its services.
If you are interested in our Mini One Stop Shop services or need any further details on the scheme, please contact us.