First Quarter MOSS VAT Return Deadline Looming.
January 1 2015 saw significant change in the VAT place of supply rules for businesses providing telecommunications, broadcasting and electronically supplied services in the EU. The 20 April 2015 deadline for submitting first quarter optional Mini One Stop Shop (MOSS) returns is now fast approaching.
Businesses affected by the place of supply rules change are now required to account for VAT in every EU Member State where they have non-taxable or private customers. Previously, the services were taxed where the supplier was established.
The MOSS scheme allows businesses to register in one Member State, and submit quarterly returns via a web-portal to cover their entire EU supplies of telecommunications, broadcasting and e-services to non-taxable persons. This simplified measure is designed to reduce the cost and administrative burden, however businesses can still opt to register for VAT, file their returns and make payments in every EU member state where they make digital service supplies to consumers.