EU Mini One Stop Shop: Only One Month Left for Suppliers to Register Before New EU Place of Supply Rules Come Into Force


On October 1, 2014, EU Member States launched the Value Added Tax (VAT) Mini One Stop Shop (MOSS) online registration portal for cross-border supplies of electronically supplied services (such as software and website hosting), broadcasting and telecommunications services.

The MOSS regime was introduced to help suppliers of these services comply with new VAT rules on the place of supply of these services.  These new rules come into effect on January 1, 2015.

We blogged about the MOSS regime here.

This update is to remind you that for registration to be effective as of January 1, 2015, suppliers must register by December 31, 2015.

Otherwise, registration generally comes into effect on the first day of the calendar quarter following the quarter in which the supplier registers.

By Joanna Norland, Technical Editor, VAT Navigator

Additional, country-specific information is provided in Bloomberg BNA's VAT Navigator. Access even more in-depth analysis and expertise with a free trial to the Premier International Tax Library.