Mini - One - Stop - Shop

The "mini-One-Stop-Shop" (MOSS) comes into force on 1 January 2015 and will allow taxable personssupplying telecommunication services, television and radio broadcasting services andelectronically supplied services to non-taxable persons in Member States in which they do nothave an establishment to account for the VAT due on those supplies via a web-portal in theMember State in which they are identified. This scheme is optional, and is a simplificationmeasure following the change to the VAT place of supply rules, in that the supply takes placein the Member State of the customer, and not the Member State of the supplier. This schemeallows these taxable persons to avoid registering in each Member State of consumption. Themini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronicallysupplied services to non-taxable persons by suppliers not established in the European Union.

In practice, under the scheme, a taxable person which is registered for the "mini-One-Stop-Shop" in a Member State (the Member State of Identification) electronically submits quarterlymini One Stop Shop VAT returns detailing supplies of telecommunications, broadcasting andelectronically supplied services to non-taxable persons in other Member States (the MemberState(s) of consumption), along with the VAT due. These returns, along with the VAT paid,are then transmitted by the Member State of Identification to the corresponding MemberStates of consumption via a secure communications network.3The mini One Stop Shop VAT returns are additional to the VAT returns a taxable personrenders to its Member State under its domestic VAT obligations.

However, in choosing to use the mini One Stop Shop the taxable person must apply thescheme in all relevant Member States. It is not an optional scheme on an individual MemberState basis.

To the attention of MOSS taxpayers