MOSS registration – the definitive list

Wed Oct 8, 2014

Looking for the definitive list on MOSS registration? Look no further.

MOSS (the Mini One-Stop Shop) is a system designed to – as the EU Commission has previously stated – ‘ease the administrative burden’ on digital service merchants. MOSS registration

MOSS web portals across the EU are opening to accept registrations from merchants ahead of the new EU VAT rules due to come into effect on January 1, 2015.

The tax authorities of member states operate the MOSS web portals. Merchants that choose to register all of their EU VAT through MOSS must select a member state, typical their ‘home’ state where they are headquartered. Non-EU digital service merchant choosing MOSS must also select a tax authority web portal with which to register and declare all of their EU VAT. For non-EU merchants this will, typically, be the member state where their have an establishment or nexus.

Merchants need to be preparing now for this registration. The only other option open to them is to register individually with each EU member state in which they have B2C sales (remember, the rules only affect B2C sales of digital services to customers in the EU).

According to the EU’s own documentation member states were to make their registration procedures available to taxable persons (merchants) from October 1, 2014. This date was selected so as to avoid a bottleneck of registrations closer to the implementation of the new rules on on January 1, 2015. If a merchant registers for MOSS during the period from October 1, 2014, to December 1, 2014, the registration will come into effect from January 1, 2015.

The following is a list of the status of MOSS portals across the EU:

MOSS registration portals open

The websites linked to the following countries are sourced from this European Commission site.

Austria; Belgium; Bulgaria; Croatia; Czech Republic; Denmark; Estonia; Finland; Germany; Hungary; Ireland; Italy; Latvia; Lithuania; Luxembourg; Malta; Netherlands; Poland; Portugal; Romania; Slovakia; Spain, and Sweden.

United Kingdom MOSS portal

The UK MOSS portal opens for registrations on October 20, this is due to the fact that HMRC upgrades its systems on this date every year. They informed the EU Commission of this change two years ago and the Commission is happy with this date.

Other EU web portals:

Greece (due to launch on Friday, October 10)

Slovenia (Monday, November 17)

France (Thursday, November 20)

Cyprus (no date revealed as yet)

Note: Taxamo content is created for guidance only, please consult your local tax advisor for professional advice.

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