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Registration for the MOSS

The MOSS - the non EU scheme

A taxable person who makes supplies of telecommunications, broadcasting or electronically supplied services to non-taxable persons in a Member State where that taxable person has no establishment and is neither registered nor otherwise obliged to register can register for the MOSS.

The Tax Authority of Member State of identification will carry out certain checks on the registration information provided to ensure that the taxable person meets the conditions for using the scheme and will allocate the taxable person with an individual VAT identification number.

2015 EU VAT changes contact points provided by Member States [.pdf; 374 kB; nové okno]

Assessment of the application by Member States of European Union VAT provisions with particular relevance to the Mini One Stop Shop (MOSS) [.pdf; 263  kB; nové okno]

Explanatory notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force in 2015 [.pdf; 1 MB; nové okno]

Guide to the VAT mini One Stop Shop [.pdf; 167 kB; nové okno]

Information for businesses signing up for the Mini One Stop Shop - Additional guidelines - auditing under the MOSS [.pdf; 167 kB; nové okno]

Rules applicable in EU Member States with relevance to supplies of MOSS - see Report in part Information on selected national VAT rules [nové okno]

Dátum poslednej aktualizácie informačného obsahu: 26. 3. 2015
Dátum zverejnenia informačného obsahu: 23. 9. 2014