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 the new legislation, they are expected to allow Member States to transpose the legislation and set up their IT systems in a more uniform way and to provide taxable person with the necessary information to adapt to the new rules in time.
Guide to the VAT Mini One Stop Shop (MOSS)
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