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.
The EU Commission has just released crucial MOSS invoicing requirements detail for each EU member state ahead of the introduction of new VAT rules on January 1, 2015.
The European Commission has released crucial MOSS invoicing requirements.
These new rules affect the cross-border supply of digital services between a taxable person (supplier) and a non-taxable person (customer) in the EU. The new rules only affect B2C sales of these digital services.
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.
You asked us and now we answer your questions about the new EU VAT rules. The 20 questions in this blog post were posed by participants – online and in person – during Taxamo’s seminar in London. Our full EU VAT event is online here.
1. How is it determined who is making the digital service supply? Article 9(A) of the implementing regulations outlines who will be affected by these new cross-border rules.
The European Commission has just released MOSS audit guidelines for EU member states.
Interestingly, the guidelines – which are not binding on EU member states – are followed by the initials of all the countries that have agreed to implement them. Thus far none of the guidelines are followed by the initials of all 28 EU member states. France and Italy, for example, have yet to agree to any of the recommended guidelines in relation to the auditing of Mini One Stop Shop (MOSS) registrations.
As of the start of 2015 there will be new EU B2C VAT rules for e-service providers. To accompany the new system, e-service providers will have the option of using the single VAT declaration scheme – a mini one-stop shop (MOSS) – or opt to declare VAT separately in each EU member state in which they do business.
MOSS also has two separate optional schemes, one for non-EU businesses and one for EU businesses.