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VAT in the Netherlands MOSS – Mini One Stop Shopping

MOSS – Mini One Stop Shopping

The supply of digital services, broadcasting services and telecom services to consumers in the EU is taxable with VAT in the country where the consumer has his permanent address. This means that a business that supplies these services to consumers in one or more EU member states has to charge VAT of those member states and has to register for VAT and file VAT returns in those member states.

If a Belgian telecom provider supplies telecom services to a German consumer, the company has to charge German VAT, register for VAT in Germany, file a VAT return in Germany and pay VAT to the German tax authorities. The same applies if the telecom company is not established in Belgium (EU) but in the US (non EU).

Since 2015 the EU VAT Directive offers a simplified procedure called MOSS (mini one stop shopping) for these transactions. If the MOSS procedure is applied, registration in only one EU member state is sufficient, also for the fulfilment of VAT obligations in other member states where digital services are supplied to consumers). These obligations can be fulfilled through an electronic portal in the member state of registration.

TGS lime tree can help you examine if this simplified procedure is applicable in your situation. Also TGS lime tree can take care of the registration process for you and we can even take care of the complete filing of VAT returns in the EU.

Since 2015 the EU VAT Directive offers a simplified procedure called MOSS.

As specialized VAT consultants we can support your business with for instance:

  • MOSS – Mini One Stop Shopping
  • Advice on any VAT related matter
  • Optimizing the supply chain
  • VAT registration in EU member states
  • drafting and reviewing VAT returns
  • ICP reports
  • VAT registration in various EU member states
  • Filing requests for refunds of VAT in all member states
  • any other cross border VAT advice (Import, export, Intracommunity services and acquisitions)

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