Mini One Stop Shop (MOSS)
Under the new EU VAT legislative changes, the supply of telecommunications, broadcasting and electronic services to private individuals and non-business customers will always be taxed in the country where the customer belongs, i.e. the Member State of the customer and not the Member State of the supplier.
The mini One Stop Shop (MOSS) is a single electronic portal that has been produced to allow for the simplified implementation of these new rules. The MOSS comes into force on January 1st, 2015 and is available both to taxable persons established in the EU (Union Scheme) and taxable persons not established in the EU (Non Union Scheme).
In practice, under the scheme, a taxable person which is registered for MOSS in a Member State (the Member State of Identification) electronically submits quarterly MOSS VAT returns detailing supplies of telecommunications, broadcasting and electronically supplied services to non-taxable persons in other Member States (the Member State(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 Member States of consumption via a secure communications network.
The MOSS VAT returns are additional to the VAT returns a taxable person renders to its Member State under its domestic VAT obligations and is optional. However, in choosing to use the scheme, the taxable person must apply it in all relevant Member States, i.e. it is not an optional scheme on an individual Member State basis.
In order to provide taxable persons and Member States with a clear understanding of the operation of the mini One Stop Shop, the Commission has produced a Guide to the MOSS. Click here to access the Guide in English. Click here to access the Guide in Greek.
If you would like to register for the MOSS in Cyprus, please click here to access the Cypriot MOSS web portal.