The second VAT Mini One-Stop Shop (MOSS) return is due within 20 days of the end of the second quarter. that is: July 20.
Merchants who have registered with the EU’s new MOSS system are always allowed 20 days from the end of each calendar quarter to submit their VAT MOSS return to their chosen Member State of Identification (MSI).
The MSI is the EU tax authority with which a merchant registers with for the purposes of declaring all of the VAT collected on their pan-EU supplies.
Taxamo’s integration with WooCommerce enables full compliance with 2015 EU VAT rules for digital sellers. WooCommerce, the world’s most popular e-commerce platform, today announced an integration with global digital tax experts, Taxamo. Taxamo offer an end-to-end solution for compliance with new 2015 EU VAT rules on the sale of e-services and digital goods.
The integrated WooCommerce Taxamo plugin enables any e-commerce business to quickly adjust their website to enable full compliance by allowing them to:
Here are some practical examples of digital services unaffected by the 2015 EU VAT rule change, i.e. services not regarded as being electronically supplied (source: revenue.ie):
Example 1 of digital services unaffected
The supply of a game on a DVD or CD-ROM is not affected by the 2015 EU VAT change.
A supply of
A good, where the order and processing is done electronically
A CD-ROM, floppy disc or similar tangible media
The definition of e-services? Surprisingly, the EU VAT directive does not provide a definition, any clarification of what constitutes an e-service is found in the Implementing Regulation 282⁄2011.
The fact that the definition is provided in the regulation means that the EU is able to change the e-services definition faster. This means that the definition might be adjusted sometimes in the future. If you need a technical solution for your e-commerce website to comply with the new EU VAT rules, just contact Taxamo.