Italy opens its Mini One Stop Shop portal for 2015 B2C digital services

Fri 10th Oct 2014

Italy has become the latest country to open its online portal for providers of digital services to consumers in the European Union.

MOSS VAT registration

The new Mini One Stop Shops (MOSS) are being launched in support of changes to the place of supply on electronic, broadcast and telecommunications services to EU consumers. This changes the country of taxation from that of the provider to that of the consumers. This requires providers to track the location of residence of their consumers. The European Commission has issued guidance on this, which countries are implementing.

Italy’s new portal will enable service providers resident in Italy to register and declare the VAT they have charged their foreign consumers by country of residence. This will be done by quarterly returns. For regular Italian VAT registered companies, there is actually no monthly or quarterly declaration – instead companies make payments on a monthly basis and then submit two annual declarations with transaction details.

Non-EU providers of digital, electronic, broadcast and telecoms services

The Italian portal also contains instructions for non-EU companies providing digital services. Any non-EU companies already providing electronic services should have already been declaring EU VAT through a single Vat on Electronic Services (VoES). The Italian VAT authorities have confirmed that such companies will automatically transferred over to the Italian MOSS regime. Any non-EU countries providing consumers with broadcast or telecoms services will now have to charge EU VAT for the first time and register with MOSS.