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VAT Mini One Stop Shop for digital services
 
On 1 January 2015, the rules relating to VAT on digital services provided to EU consumers are turned upside down.

At present VAT is due in the country where the service provider chooses to set up shop. That is why Amazon and Apple invoice through Luxembourg companies Amazon Europe S.à.r.l. and iTunes S.à.r.l. where the standard VAT rate is 15%. Generally speaking, digital services include broadcasting, telecommunications and e-services.

As of next year, VAT on digital services will be due in the country of residence of the EU consumer, i.e. any customer who is not a VAT payer.   In VAT lingo, the place of supply of a digital service is deemed to be the Member State of residence of the customer, and not the Member State of the supplier.

Under the new VAT rules, the supplier will have to register as a VAT payer in each Member State where he has clients, invoice with local VAT, file VAT returns and pay VAT to each Member State.

To simplify the burden of registration in several jurisdictions and filing VAT returns with many VAT Authorities, an single common registration and VAT payment system has been set up, the "Mini One Stop Shop" or "MOSS".  The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers established outside the European Union (“VoES”).

The MOSS allows the service provider to register only in the Member State where he has established his business, file a single VAT return and pay the VAT in this Member State, apart from his ordinary VAT return.  The local VAT authority will then send the appropriate information and payment to the tax authority of each relevant Member State.

The Mini One Stop Shop is optional, the service provider can still opt to register as a VAT payer in a Member State, but then he has to register in each Member State.  Non EU service providers will be able to choose the Member State where they want to file, unless they already have a permanent establishment in one of the EU Member States.  While VAT payers use their local VAT number, non EU service providers will receive an EU VAT number (in the format “EUxxxyyyz”).

In Belgium, VAT payers can start registering for the MOSS system since 1 October via then, (as regards the above-listed services) and to pay in this State the VAT related to these services, instead of having to do so in all the Member States of all their clients.

Businesses in Belgium rendering the above-listed services can register with the MOSS platform as from 1st October 2014 via the Intervat application: https://eservices.minfin.fgov.be/intervat/extra/index.do

Marc Quaghebeur

Source : Explanation in English; Guide to the VAT mini One Stop Shop

http://financien.belgium.be/nl/binaries/electronic-services-en_tcm306-256152.pdf



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