Mini One Stop Shop (MOSS) REGISTRATION
How to register for MOSS in the Member State of identification?
Member States have made registration procedures available as of 1st October 2014, and registration will come into effect from 1st January 2015.
Suppliers non established in the EU can choose any Member State.
EU suppliers can register in the country where they have a business establishment or head office with the same VAT id number used for domestic VAT returns. VAT groups can register as one taxable person.
Suppliers can only have be one MOSS registration in the EU.
The taxable person must provide, through the web portal made available by the MSI (Member State of identification), certain information which varies depending on whether the taxable person is registering to use the Union scheme or the non-Union scheme.
Common to both: company name, trading name, full postal address etc.
Relevant only for the Union scheme: the VAT identification numbers of fixed establishments outside the MSI.
Relevant to the non-Union scheme: national tax number, and a declaration that the taxable person is not registered for VAT purposes within the EU.
3. VAT num.
MSI receives and validates the required registration details, which will be then stored in its database and forwarded to the other Member States.
A taxable person using the non-Union scheme will, at this point, receive an individual VAT identification number from the Member State of identification. (using the format EUxxxyyyyyz).
Non-EU taxable persons already using the VoES scheme (VAT on electronically supplied services) will retain their existing individual VAT Identification number.
5. effects?Registration will take effect from the first day of the calendar quarter following that in which the taxable person informs the MSI that it wishes to start using the scheme.
If you start making supplies under MOSS before that date, the scheme will start from the date of that first supply, provided the taxable person has informed the MSI that it has commenced activities under the scheme by the tenth day of the month following that first supply. If the taxable person fails to meet this deadline, it is required to register and account for the VAT in the Member State(s) where his customer is located.
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