Mini One Stop Shop (MOSS) VAT returns

To help simplify the 2015 B2C digital services VAT compliance requirements, and to alleviate the need under these VAT changes for businesses to VAT register wherever their customers are, a single VAT reporting internet portal has been introduced.  Called the ‘Mini One-Stop-Shop’ (MOSS), it enables quarterly filings by e-services providers covering all EU countries.

EU companies can register with the portal in the EU country in which they reside.  If the application is successful, they will be granted access to the online portal on the first day of the quarter following the granting of the portal registration.  VAT Groups may apply for registration under a single VAT number, too.

Quarterly VAT returns

They will submit a single quarterly online return, under their domestic VAT number, declaring the sales to consumers across the EU, and make a single payment of VAT covering all the countries through the portal.  Returns are due by the 20th of the month following the quarter end.  It is then the responsibility of the receiving tax authority to divide up the VAT received and transfer it to the relevant member states of the consumers.

This system, then called VIES, already operated for non-EU companies who can register in any convenient country, and file for all of Europe through that return.  It is known as the non-Union Scheme.