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:<\/p>\n
Till then these services were VAT chargeable in the country where the providing company was resident. This new regulation should help to equal the VAT income within EU.<\/p>\n
In order to avoid companies to register in various EU-countries to report and pay the national VAT out of the mentioned services, there will be the possibility to submit reports and pay VAT in only one EU-country. This could be done by the use of a so call Mini-One-Stop-Shop (abbrev: MOSS). This means VAT is reported and paid in only one country. Reports have to include all relevant data for each single EU-country concerned.<\/p>\n
Companies can chosse the country for the MOSS by using the country where they are resident or by using the country where they have a branch.<\/p>\n
We are a tax advising company specialised in the field of VAT and therefore well prepared for supporting you at the establishment of the MOSS system for your company.<\/p>\n
Companies outside the EU could use MOSS only if there they have a registered branch or a fixed establishment within EU. We recommend to choose Austria for this branch or fixed establishment, because tax offices as well as tax advisers are on a high electronical standard. Therefore it should be well possible to realise a smooth and efficient running of VAT reporting system through MOSS.<\/p>\n
We are looking forward to support you when establishing a branch or fixed establishment in Austria or when realising the MOSS.<\/p>\n
I am looking forward to hearing from you.<\/p>\n
Kind regards and yours sincerely,<\/p>\n
Renate Otti<\/p>\n
otti@taxaustria.at<\/a><\/p>\n tel. +43 1 22 88 700-30<\/p>\n