Mini One-Stop Shop (MOSS)

New VAT location regime for electronic services.

Continuing with our posts on changes to VAT (see also “The new cases of reverse charge”), this time we will talk about telecommunications, broadcasting and electronic services provided to private end consumers established in the European Union, which from 1 January 2015, will be located in the Member State of establishment of said private individual.

This tax change is accompanied by a new system that companies providing these services can "voluntarily" adopt. This system, known as the "Mini One-Stop Shop" (MOSS), aims to reduce the "indirect costs" that operators might incur by having to establish themselves and pay VAT in the countries where they provide these services.

In other words, MOSS will allow entrepreneurs or professionals to avoid having to identify and register in each State of consumption, but instead will be able to submit their VAT returns from the Web Portal of their State of Identification, expressly registering in this scheme.

Note the cases where the MOSS is not applicable:

1. When they are provided exclusively to business owners or professionals.
2. When the recipients are individuals established in the same Member State where the businessperson or professional providing the services is established.

At this point, it is worth recalling some examples of services provided electronically:

• Website and web page hosting.

• Remote maintenance of programs and equipment.

• Access to or download of programs and their updates.

• Provision of images, text and the provision of databases.

• Accessing or downloading music, movies, games, magazines and newspapers online, digitized book content…

• Automated distance learning that relies on the internet to function and requires little to no human intervention.
If you are a businessperson or professional who provides or will provide telecommunications, broadcasting, or electronic services in the European Union and require our assistance with registration in the MOSS system, or if you have any questions, please contact us via email at ambit@ambitassessor.com or at our offices.

Juan Ojea

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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