European Union’s VAT Committee published new guidelines regarding VAT refund in case of MOSS registration
Recently, VAT Committee published guidelines regarding among others VAT refund in case of a taxable person registered for MOSS (i.e. Mini One Stop Shop).
VAT Committee agreed that when taxable person is rendering telecommunications, broadcasting or electronic services in the Member State of consumption, for which he is registered under MOSS scheme, shall be entitled to refund under 9th Directive.
In such case, applicant shall tick the box in the VAT refund application to confirm that he has not supplied services in the Member State of consumption.
It has to be noted that guidelines published by VAT Committee do not have legal binding force.