New MOSS portal launched
On 1 January 2015 the VAT place of supply for businesses providing digital services such as broadcasting, telecoms and e-electronic (BTE) services to consumers (B2C) will change.
Currently these supplies are taxed in the Member State in which the business is established. However, from 2015, the place of supply will be determined by the location of the customer who receives the service. In order to simply the needs for businesses to be required to register in every EU state where they make supplies, a new scheme will be introduced. The Mini One Stop Shop (MOSS) scheme is an electronic system that will allow businesses to register in only one EU member state and submit a single VAT return and payment each quarter for all their cross border supplies of digital services.
The European Commission (EC) has launched a web portal to help businesses adapt to the change in VAT rules that will come into force in 2015. The portal includes a section listing national contact points for each EU member state on matters relating to the 2015 changes. In the UK, registration for the UK MOSS opened on 20 October 2014 and the system will go live on 1 January 2015.