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Guide to the VAT Mini One Stop Shop (MOSS)

This guide aims at providing a better understanding of the EU legislation (see Annex 1) relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC). Published more than one year before the date of implementation of...
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MINI ONE STOP SHOP (MOSS)

starting 1 Jan 2014 there will be a change in VAT regulations insofar as the following services provided to private persons will be VAT taxable in the country of consumption:
  1. Telecommunication services
  2. radio broadcasting services
  3. internet Services.
Till then these services were VAT chargeable in the country where the providing company was resident. This new regulation should help to...
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