VAT news tagged as "Mini One Stop Shop"


Luxembourg stable after VAT MOSS losses

January 12th, 2016

Luxembourg has been given a positive review by a major credit rating agency on its handling of revenue losses following the 2015 B2C digital EU VAT changes. Prior to 2015, many digital services providers (e.g. Apple, Amazon, Skype, Microsoft, Netflix) had located their European businesses in Luxembourg so that they could benefit from the rule …


Confusion on EU VAT MOSS refunds

December 29th, 2015

Following the introduction on 1 January 2015 of the B2C digital services Mini One-Stop-Shop (MOSS) reporting portal, many companies have been experiencing problems with VAT refunds and corrections. The MOSS returns enable a single, quarterly filing of VAT charged across the EU to consumers of online electronic services. Many digital service providers are finding the …


Italy drops MOSS VAT invoices

December 5th, 2015

Italy has confirmed that providers of electronic, broadcast and telecommunications services to consumers do not have to produce sales invoices for their customers. The measure, backdated to January 2015, brings Italy into line with most of the other European Union member states. 2015 EU VAT MOSS changes From 1 January 2015, the EU introduced a …


EU considers minor €5k VAT MOSS registration threshold

November 10th, 2015

The EU is considering imposing only a minor VAT registration threshold of €5,000 for providers of digital services to consumers across the single market. The update will be a major disappointment for the UK digital industry, which has undertaken a major lobbying campaign for a €100,000 threshold to lift small and micro digital businesses out …

United Kingdom

UK wins compromise on digital EU VAT chaos

September 7th, 2015

The UK has seemingly won an important concession from other EU member states on introducing a VAT registration threshold for the new 2015 EU VAT MOSS regime for the supply of digital services.  This includes: apps, membership fees for online dating sites, online journals/newspapers, streaming games, video and music. The new rules introduced in January, required …


EU VAT MOSS ‘fraud’ was Irish Revenue error

August 17th, 2015

Over 2,000 letters sent last week demanding Irish VAT payments from EU providers of digital services to consumers have been confirmed as an administrative error by the Irish Revenue service. Originally it had been believed that the letters were an attempted scam to dupe providers into paying over money into a fraudulent Irish bank account. …


EU VAT Moss targeted for fraud from Ireland

August 16th, 2015

Ireland-based fraudsters are targeting EU businesses providing digital services to consumers.  The deception involves raising bogus Irish VAT assessments which have been posted or emailed to companies in the rest of the EU. Many companies selling apps, software, streaming video or music or fees for online membership or newspaper sites have been receiving fraudulent letters …