In this post we are covering how the non-Eurozone Member States require VAT MOSS users of their portals to submit returns, and in what currency.
There are nine non-Eurozone countries: Bulgaria, Croatia, Czech Republic, Denmark, Hungary, Poland, Romania, Sweden, and the United Kingdom.
When it came to VAT MOSS return requirements these nine EU Member States had the option of requiring the return to be submitted in their local currency or in euro.
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.
Filing online VAT MOSS returns is a new approach to tax filing for many businesses so we’ll try to simplify the processes involved. Unfortunately, there is no EU standard VATOSS return as EU Member States all require separate technical and financial details.
FAQs: Click here for more VAT MOSS information
Taxamo has prepared a step-by-step guide for our merchants to access their VAT MOSS settlement data. Having spent months speaking directly to European Union tax authorities this is the information required by each Member State.
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 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.