(October 1, 2014)

New EU VAT rules in respect of supplies of Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) will come into effect from January 1, 2015. To simplify obligations of suppliers of TBE services a new special scheme known as the Mini One Stop Shop (MOSS) will also come into operation on January 1, 2015.

The Mini One Stop Shop is an optional scheme which allows businesses that supply telecommunications, broadcasting or e-services to consumers in Member States, in which they do not have an establishment, to account for the VAT due on those supplies via a web-portal in one Member State. Otherwise, businesses making such supplies would be obliged to register for VAT, file returns and make payments in each Member State in which they make these supplies.

On October 1, 2014 the Dutch tax authorities issued a press release stating that registration for the so-called (Dutch) Mini One Stop Shop (MOSS) is open.

For further information click here to be forwarded to the press release as issued by the Dutch tax authorities.

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