The Mini One Stop Shop (MOSS)

Special scheme for suppliers of Telecommunications, Broadcasting and e-Services to Consumers

  1. Introduction
  2. Taxable Persons
  3. MOSS Legislation
  4. The non-Union scheme and the Union scheme
  5. Establishment of a Taxable Person
  6. Registering for MOSS
  7. MOSS VAT Returns
  8. Payments
  9. Records
  10. Requests for MOSS records & MOSS Audits
  11. Where can I find more information about the new place of supply rules and MOSS?
  12. Appendix - An overview of scenarios on multiple establishments

1. Introduction

This leaflet details the new scheme known as Mini One Stop Shop (MOSS) which, together with new VAT place of supply rules for businesses who make supplies of telecommunications, broadcasting or electronically supplied services (e-services) to non-taxable persons (consumers), came into operation on 1 January 2015.

1.1 What are the new place of supply rules?

On 1 January 2015, the place of supply of telecommunications, broadcasting and e-services to non-taxable persons will be the place where the customer is established, has a permanent address or usually resides. Taxable persons that make such supplies will be obliged to register, charge and account for VAT in the Member State of the customer.

1.2 What is the Mini One Stop Shop (MOSS)?

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.

1.3 How does the MOSS work?

In simple terms, the business registers for MOSS in one Member State (known as the Member State of identification) and electronically submits quarterly MOSS returns in respect of its supplies of telecommunications, broadcasting and e-services to non-taxable persons in Member States in which it is not established (known as the Member States of consumption) along with the VAT due to these Member States. These returns, along with the VAT paid, are then transmitted by the Member State of identification to the corresponding Member State(s) of consumption via a secure network.

1.4 Who can use the MOSS scheme?

The scheme can be used by taxable persons supplying telecommunication, broadcasting or e-services to non-taxable persons in Member States in which they do not have an establishment.

There are 2 schemes within the Mini One Stop Shop scheme –

  • the non-Union scheme for taxable persons that have no establishment within the EU and
  • the Union scheme for taxable persons that have an establishment within the EU (but are making supplies to Member States in which they are not established).

1.5 What about the current VAT on electronic services (VOES) scheme?

The current VAT on e-services scheme which applies to taxable persons who are not established in the EU and who supply e-services to non-taxable customers in the EU was replaced by the MOSS (non-Union scheme) on 1 January 2015. (See How can I register for MOSS in Ireland? for details of migration from VOES to MOSS).

1.6 What kind of supplies can MOSS be used for?

MOSS can be used only in relation to supplies:

  • of telecommunications, broadcasting or e-services
  • from the place of establishment of the business or from a fixed establishment in a Member State
  • to a non-taxable customer
  • in a Member State in which the supplier does not have any establishment. (See Can a VAT group use MOSS?)

MOSS cannot be used in relation to the following:

  • supplies of services other than telecommunications, broadcasting or e-services
  • supplies to non-taxable customers in a Member State where the supplier has established his or her business or has a fixed establishment (VAT on those supplies will be accounted for in the normal VAT return of that Member State)
  • business to business supplies (including telecommunications, broadcasting or e-services)
  • supplies of goods.

1.7 When does the MOSS come into operation?

The place of supply rules for telecommunications, broadcasting and e-services came into effect on 1 January 2015. The MOSS also came into operation on 1 January 2015 and Revenue's VAT MOSS system is available for online registration. (See How can I register for MOSS in Ireland?)

1.8 Is the scheme optional or mandatory?

Use of the MOSS scheme is optional. However, if you opt to use MOSS you must use it for all of your Business to Consumer (B2C) supplies of telecommunications, broadcasting and e-services in Member States in which you have no establishment.

If you make supplies to non-taxable persons in Member States in which you have no establishment, you may instead register for VAT in each of those Member States. The MOSS scheme is a simplification measure to reduce the administrative burden and cost on business.

1.9 I am registered for distance sales of goods in several Member States. Can I use MOSS?

You can choose to account for VAT on your B2C supplies of telecommunications, broadcasting or e-services in the domestic returns of each of those Member States. Alternatively, you can register for MOSS in your Member State of establishment in respect of those services and continue to submit returns in each Member State in respect of distance sales. However, if you register for MOSS you must use MOSS for B2C supplies of telecommunications, broadcasting and e-services in all Member States (except the Member State in which you are established). You cannot include distance sales of goods in your MOSS return.

1.10 Can a business established in Ireland whose turnover is below the VAT registration threshold use MOSS?

The VAT registration thresholds that Member States apply to small business do not apply to businesses that are not established in the Member State.

A business which is established in Ireland but is not obliged to register for VAT in Ireland (because turnover is below the registration threshold) and which supplies telecommunications, broadcasting or e-services to consumers in other Member States will be obliged to register and account for VAT in those Member States or, alternatively, register for MOSS in Ireland.

Such businesses can register for MOSS without any obligation to register for VAT in respect of their supplies to customers in Ireland. When completing the MOSS registration process, the Corporation Tax Number or PPS Number (as appropriate) of the applicant should be provided as an alternative to a VAT number. Any queries in relation to the registration process should be addressed to the MOSS helpdesk.

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2. Taxable Persons

2.1 What is meant by a taxable person?

A taxable person is a person who independently engages in an economic activity (i.e. a business) in the Community or elsewhere.

2.2 What is meant by a non-taxable person?

In the context of a supply of a service, a non-taxable person is a person who is not engaged in business (e.g. a private individual) or, if engaged in business, is receiving the service in a capacity other than a business capacity.

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3. MOSS Legislation

3.1 What legislation deals with MOSS?

pdfCouncil Directive 2008/8/ECExternal link amended the VAT Directive (pdfCouncil Directive 2006/112/ECExternal link) to introduce new place of supply rules for supplies of telecommunications, broadcasting and e-services to non-taxable persons with effect from 1 January 2015 and to provide for the related MOSS scheme. The VAT Consolidation Act 2010 has been amended by S.I. No. 340 of 2014 (pdfEU (VAT) Regulations 2014 (PDF, 99KB)) to give effect to these changes in Irish legislation.

The detailed rules relating to the implementation of the 2015 place of supply changes and MOSS are contained in two EU Council Implementing Regulations (see below). It is not necessary to transpose these rules into Irish legislation as Implementing Regulations have direct application and are therefore binding on both business and tax administrations.

pdfCouncil Implementing Regulation (EU) No 282/2011External link, as amended by pdfCouncil Regulation (EU) No 967/2012External link, provides the detailed rules in relation to the operation of the MOSS scheme. The EU Commission, in consultation with the Member States, have produced a pdfGuide to the VAT Mini One Stop ShopExternal link.

pdfCouncil Implementing Regulation (EU) No 282/2011External link, as amended by pdfCouncil Implementing Regulation (EU) No 1042/2013External link, provides the detailed rules in relation to the place of supply of telecommunications, broadcasting and e-services to non-taxable persons. The EU Commission, together with the Member States, have produced pdfExplanatory NotesExternal link on the place of supply rules to ensure a common interpretation and application of the rules in all Member States.

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4. The non-Union scheme and the Union scheme

4.1 The non-Union Scheme

The non-Union scheme can apply to a taxable person who makes supplies of telecommunications, broadcasting or e-services to non-taxable persons within the EU and who meets each of the following criteria:

  1. the business of the taxable person is established outside the EU and
  2. the taxable person has no fixed establishment and is not VAT registered in any EU Member State.

4.2 The Union scheme

The Union scheme can only apply to a taxable person who makes supplies of telecommunications, broadcasting or e- services to non-taxable persons in a Member State in which he or she has no establishment and who meets one of the following criteria:

  1. the business of the taxable person is established in the EU, or
  2. the business of the taxable person is established outside the EU but the taxable person has a fixed establishment within the EU.

The rules relating to the operation of MOSS are almost identical for the non-Union scheme and the Union scheme. The only difference is the criteria used to determine where the business can register for MOSS.(See Where can I register for MOSS?)

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5. Establishment of a Taxable Person

5.1 What is meant by "establishment"?

Where the term "establishment" is used alone without reference to "business" or "fixed", it can be taken to mean either the place where the business is established or to mean a fixed establishment.

5.2 What is meant by "the business of the taxable person is established"?

The terms "the place where the business of a taxable person is established" and "the place of establishment of a business" are interchangeable. The concept of "the place where the business of a taxable person is established" is dealt with in Article 10 of Council Implementing Regulation (EU) No 282 of 2011. The place where the business of a taxable person is established is the place where the functions of the business’s central administration are carried out.

In order to determine the place of establishment of a business, account should be taken of the place where the essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.

Where these criteria do not allow the place of establishment of a business to be determined with certainty, the place where essential decisions concerning the general management of the business are taken take precedence. The mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person.

5.3 What is meant by "fixed establishment"?

The concept of "fixed establishment" is dealt with in Article 11 of Council Implementing Regulation (EU) No 282 of 2011.

A fixed establishment is any establishment, other than the place of establishment of a business, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs or to enable it to provide the services which it supplies.

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6. Registering for MOSS

6.1 Where can I register for MOSS?

The Member State in which you can register for MOSS depends on whether you are eligible for the non-Union scheme or the Union scheme.

If you are eligible for the non-Union scheme (i.e. you have no establishment in the EU and are not registered for VAT in any Member State) you can choose to register for MOSS in any Member State.

If you are eligible for the Union scheme, the following rules apply:

  • If you have established your business in the EU, you must register for MOSS in the Member State in which you have established the business.
  • If your business is established outside the EU and you have one fixed establishment in the EU, you must register for MOSS in the Member State in which that fixed establishment is located.
  • If your business is established outside the EU and you have fixed establishments in more than one Member State, you can choose to register for MOSS in any one of the Member States in which you have a fixed establishment.

6.2 What is meant by the Member State of identification?

The Member State of identification is the Member State in which you are registered for MOSS, under either the non-Union scheme or the Union scheme.

6.3 What is meant by the Member State of consumption?

The Member State of consumption is the Member State in which your non-taxable customer is located (See new place of supply rules 2015) and, therefore, where the tax on the supply is due.

6.4 Can I register for MOSS in more than one Member State?

No. You can only be registered for MOSS in one Member State at any time. (See Where can I register for MOSS?)

6.5 Can I change my Member State of identification?

If your business is established in the EU, the Member State where the business is established must be your Member State of identification. If your business is not established in the EU and you choose your Member State of identification, you must remain registered in that Member State for 2 years from the date of registration unless your circumstances change so that you no longer meet the criteria to use that Member State as your Member State of identification.

6.6 Can I opt out of MOSS?

Yes, you can opt out of MOSS. You must notify the tax authorities at least 15 days before the end of the calendar quarter and de-registration will take effect from the end of that quarter. If you continue to make relevant supplies, you will be obliged to register for VAT in each Member State in which you make supplies.

6.7 When can I register for MOSS in Ireland?

MOSS registration was available from 1 October 2014.

If you applied to register between that date and 1 January 2015, your registration took effect from 1 January 2015.

If you apply to register after 1 January 2015, your registration will take effect from the beginning of the next calendar quarter. For example, if you apply to register on 20 February 2015, your registration will generally take effect from 1 April 2015. If you are making supplies of telecommunications, broadcasting or e-services to non-taxable persons during the period January to March 2015, you will be required to register for VAT in each Member State and account for the VAT on the supplies for that period in each Member State.

However, if you are just commencing to make such supplies and you apply for registration for MOSS by the 10th day of the month following the first supply, your registration can take effect from the date of that first supply.

6.8 How can I register for MOSS in Ireland?

If you are already registered in Ireland for the current VAT on e- services scheme (VOES) you do not need to go through the registration process for MOSS. Your details will be migrated to the new MOSS scheme. You may need to provide a little more information for the purposes of the MOSS but Revenue will contact you to request those details. Your registration number for MOSS will be the same as your VOES number.

To register for the non-Union scheme in Ireland, log on to www.revenue.ie or ROS and access the VAT MOSS link.

You will need to provide some basic identification information such as company name, trading name, address, website URLs, contact persons, national tax reference number and bank details. You will also be required to confirm that you are not VAT registered or registered for MOSS in any other Member State and that you have no establishment in the EU. Once you have provided this information you will be required to create a verification code which you will need later to retrieve your VAT MOSS Tax Registration Number and your Digital Certificate.

To register for the Union scheme in Ireland, log on to ROS, enter Manage Registrations page, select VAT MOSS and select Register. As Revenue will already have your basic details, your application will be pre-populated with this information. You will have the opportunity to edit certain elements of that information for the purposes of MOSS registration. You will also be required to provide details of any fixed establishments you have in other Member States and their VAT identification numbers in those other Member States. Your VAT MOSS registration number will be the same as your VAT number.

See screenshots for pdf VAT MOSS registration (PDF 3.13MB).

6.9 Can a VAT group use MOSS?

Yes, VAT groups can register for MOSS and submit returns in MOSS for the group. One member of the group (generally the remitter) can register for MOSS and submit returns in MOSS for the group. However, as Member States have different rules in relation to VAT groups and fixed establishments in other Member States belonging to group members, special rules will apply. For the purposes of MOSS, the ties with such a fixed establishment are broken and the following will apply:

  • the supplies from that fixed establishment cannot be declared on the MOSS VAT return of the VAT group;
  • supplies from the VAT group to customers in the Member State of that fixed establishment must be declared in the MOSS VAT return (not in the domestic VAT return of that fixed establishment;
  • the VAT group cannot include any fixed establishments in other Member States in its MOSS registration.

The fixed establishment in the other Member State may be able to register for MOSS in the Member State in which is located.

6.10 Can I make amendments to registration information?

Yes. You are obliged to notify Revenue of any changes to your registration details by the 10th day of the month following the change. You can amend your registration details by logging on to ROS and accessing VAT MOSS – Manage Registrations.

6.11 Can my agent register me for MOSS?

Yes. Agents will be able to register their clients for MOSS.

6.12 Can I apply for subcerts for MOSS?

Yes.

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7. MOSS VAT Returns

7.1 What period does the MOSS VAT return cover?

The MOSS VAT return covers a calendar quarter commencing on 1 January, 1 April, 1 July or 1 October.

7.2 How and when should the MOSS VAT return be submitted?

The MOSS VAT return will be made available through ROS at the end of each calendar quarter. It can be accessed through ROS My services – Complete a Form – File Return. The return should be submitted within 20 days of the end of that quarter. For example, the return relating to the calendar quarter January-March 2015 must be submitted on or before 20 April 2015.

7.3 Can I upload an electronic file to MOSS?

Yes. MOSS will allow for the uploading of the MOSS VAT return data via electronic file transfer.

7.4 What information should be included on the MOSS VAT return?

Revenue will prepopulate the MOSS VAT return with the basic details such as the MOSS registration number and the relevant calendar quarter. A drop down menu will allow you to select the individual Member States to which you have made supplies and to enter the details relevant to supplies in that Member State.

Non-Union scheme returns

In relation to each Member State in which you made supplies of telecommunications, broadcasting or electronic services to non-taxable persons, you will be required to enter the taxable amount of those supplies. If there are multiple rates applicable in that Member State, you can make multiple entries. (See How do I know what VAT rate to use?)

Once you have entered the taxable amount and selected the relevant VAT rate, the MOSS system will calculate the VAT due at each rate and produce the total amount due for that Member State.

When you have completed the return in relation to each relevant Member State, the MOSS system will calculate the total amount due in relation to all Member States.

Union scheme returns

In relation to each Member State in which you have made supplies of telecommunications, broadcasting or e-services to non-taxable persons (but excluding supplies to customers in Ireland and any Member State in which you have a fixed establishment) you will be required to enter:

  • the taxable amount of supplies made from your establishment in Ireland to customers in other Member States
  • the taxable amount of supplies made from your fixed establishments in other Member States.

If there are multiple rates applicable in that Member State, you can make multiple entries. (See How do I know what VAT rate to use?)

Once you have entered the taxable amount and selected the relevant VAT rate, the MOSS system will calculate the VAT due at each rate and produce the total amount due for that Member State.

When you have completed the return in relation to each relevant Member State, the MOSS system will calculate the total amount due in relation to all Member States.

Please see the Appendix for examples of the application of MOSS in multiple establishment scenarios.

7.5 How do I know what VAT rate to use?

The MOSS VAT return will be prepopulated with the relevant VAT rates of each Member State. Where there are multiple rates relating to a Member State, you will need to select the appropriate rate for your supplies. Revenue will make every effort to ensure that any changes to rates in a Member State are reflected in the MOSS VAT return as soon as possible after the change. However, the onus is on the taxable person to ensure that the correct rate is applied. The EU Commission website provides relevant information on the VAT ratesExternal link and the VAT rules External link in all Member States.

7.6 Can I deduct input VAT in the MOSS VAT return?

No. Only output VAT should be included on your MOSS VAT return. The total gross taxable amount and the total tax payable in relation to each Member State should be shown in the MOSS VAT return.

If you are entitled to claim a refund of tax incurred in a Member State in which you are not VAT registered, you should submit your claim through the Electronic VAT Refund system or make a claim under Council Directive 86/560/EC (13th DirectiveExternal link ), as appropriate. If you are VAT registered in that Member State (e.g. for distance sales purposes) you can claim the input tax in the domestic return of that Member State.

7.7 I am registered for MOSS in Ireland. Can I use MOSS for supplies to customers in Ireland?

If you are registered for the non-Union scheme in Ireland and you make supplies to customers in Ireland, you must include those supplies in the MOSS VAT return.

If you are registered for the Union scheme in Ireland, you cannot include your supplies to customers in Ireland in the MOSS VAT return. You must include those supplies in your normal domestic VAT return.

Similarly, if you make supplies to customers in a Member State in which you have a fixed establishment, you should not include those supplies in the MOSS VAT return; you must include them in the domestic VAT return of that Member State.

7.8 What currency should I use for the MOSS VAT return?

EU legislation requires that the MOSS VAT return be completed in EURO unless the Member State of identification uses a different currency. If you are registered for MOSS in Ireland, the MOSS VAT return must be completed in EURO irrespective of what currency was applied when making the supply.

If you use a currency other than EURO when making your supplies, the exchange rate that must be used is the European Central Bank rate applicable on the last day of the calendar quarter to which the return relates. That exchange rate must also be applied where any amendments are made to the original return.

However, if, during the calendar quarter, for commercial accounting or other business reasons, you convert the foreign currency into EURO using an agreed daily or other periodic rate and you record these EURO amounts in your business accounts, you may use these figures to complete your quarterly MOSS VAT Return.

7.9 Can I make amendments to a MOSS VAT return?

Yes. If you make an error in a MOSS VAT return, you can amend that return through MOSS up to three years after the due date of the return. After that date, you will have to contact the Member State of consumption to resolve the issue.

7.10 How are credit notes dealt with?

If you raise a credit note in a subsequent calendar quarter you must amend the original MOSS VAT return. The exchange rate applicable will be the European Central Bank rate applicable on the last day of the calendar quarter in which the supply to which the credit note relates was made.

7.11 What happens if I submit my MOSS VAT return late or I fail to submit the return?

If you have not submitted a MOSS VAT return within 10 days of the return due date, Revenue will issue a reminder. If you still fail to submit the return, any subsequent reminders or steps taken to assess the VAT due will be a matter for the relevant Member State(s) of consumption.

If you submit late MOSS VAT returns, or you fail to submit the returns, for 3 consecutive quarters, EU legislation requires that you be excluded from MOSS. Further details on the exclusion criteria and exclusion periods are available in the pdfGuide to the VAT Mini One Stop ShopExternal link. If you are excluded from MOSS you will be required to register in all Member States in which you make relevant supplies.

7.12 Are there penalties/charges for the late submission, or non-submission of a MOSS VAT return?

Penalties or charges relating to the late submission or non-submission of MOSS VAT returns are outside the VAT MOSS rules. They are the responsibility of the Member State of consumption, according to its rules and procedures.

7.13 Where can I find further information in relation to MOSS VAT returns?

Further information is available in the pdfGuide to the VAT Mini One Stop ShopExternal link.

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8. Payments

8.1 How and when should the MOSS VAT payment be submitted?

The payment corresponding to the quarterly MOSS VAT return should be made on or before the 20th day of the month following the calendar quarter. When you submit your MOSS VAT return Revenue will present you with payment options. The payment options are as follows:

  • single debit instruction
  • card payment
  • electronic funds transfer (this payment option is only available in the non-Union scheme)

Your payment must be accompanied by the unique reference number of the corresponding return. The MOSS system will generate the unique reference number of the return.

8.2 How are bank charges treated?

Bank charges on all payments under the MOSS are always the responsibility of the payer.

8.3 How are currency fluctuations dealt with?

The exchange rate that must be used when completing the MOSS VAT return is the European Central Bank rate applicable on the last day of the calendar quarter to which the return relates. The amount of your VAT payment should match the amount of VAT due in accordance with the corresponding MOSS VAT return. Any losses or gains as a result of currency fluctuations should be dealt with under normal accounting procedures.

8.4 What happens if I make a late payment, partial payment or no payment?

If you have not made a payment within 10 days of the payment due date, Revenue will issue a reminder.

If you make a partial payment, the payment will be distributed proportionately to the relevant Member States of consumption. Revenue will issue a reminder if you have not paid the full amount due within 10 days of the payment due date.

If you still fail to pay in full, any subsequent reminders or steps taken to collect the VAT due will be a matter for the relevant Member State(s) of consumption.

However, if you submit late payments or you fail to submit payments for 3 consecutive quarters, EU legislation requires that you be excluded from MOSS. Further details on exclusion criteria and exclusion periods are available in the pdfGuide to the VAT Mini One Stop ShopExternal link. If you are excluded from MOSS you will be required to register in all Member States in which you make relevant supplies.

8.5 What happens if I overpay VAT?

When you make a payment through MOSS, it will be compared to the corresponding MOSS VAT return. If the amount paid is more than the total amount due on your MOSS VAT return, the overpaid amount will be refunded to you by Revenue.

If you make a correction to your return which leads to an overpayment, then, if this correction is made before Revenue have distributed the money to the Member State(s) of consumption, Revenue will refund the overpayment to you. If the correction is made after Revenue have distributed the money to the Member State(s) of consumption, then the rules of the Member State(s) of consumption in relation to refunds will apply.

Note: Under the Union scheme rules, Revenue will retain a percentage of the VAT collected on behalf of other Member States in relation to each calendar quarter up to 31 December 2018. Where an overpayment of VAT arises in relation to a calendar quarter within that period and the VAT (less the amount retained by Revenue) has been distributed to the Member State of consumption, that Member State’s tax administration will, subject to its rules, refund its portion of the overpaid amount to you and will notify Revenue to refund the relevant portion of the retained amount to you.

8.6 Are there penalties/charges for non-payment of VAT through MOSS?

Penalties or charges relating to non-payment of VAT are the responsibility of the relevant Member State(s) of consumption.

8.7 Where can I find further information in relation to VAT MOSS payments?

Further information is available in the pdfGuide to the VAT Mini One Stop ShopExternal link.

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9. Records

9.1 What records am I required to keep for MOSS?

EU legislation specifies the record keeping requirements for MOSS. The records you are required to retain must contain the following information:

  • the Member State of consumption to which the service is supplied
  • the type of service supplied
  • the date of the supply of the service
  • the date of the supply of the service
  • any subsequent increase or reduction of the taxable amount
  • the VAT rate applied
  • the amount of VAT payable indicating the currency used
  • the date and amount of payments received
  • any payments on account received before the supply of the service
  • where an invoice is issued, the information contained on the invoice
  • the name of the customer, where known to the taxable person
  • the information used to determine the place where the customer is established or has his or her permanent address or usually resides.

The information must be recorded in such a way that it can easily be made available by electronic means without delay. (See How should the records be provided?)

9.2 How long must I retain my records relating to MOSS?

EU legislation requires that records relating to MOSS returns are retained for a period of 10 years from the end of the year in which the supply was made.

10. Requests for MOSS records & MOSS Audits

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10.1 Who can request my MOSS records?

EU legislation provides that:

  • the tax authorities of the Member State of identification may request your MOSS records
  • the tax authorities of the Member State of consumption may request your MOSS records relating to supplies made in that particular Member State

To simplify compliance and to reduce the administrative burden for business, the majority of Member States (including Ireland) have agreed to best practice guidelines in relation to audit and control in MOSS. These guidelines recommend procedures to be used by tax administrations in relation to contacting businesses to obtain records, how the records should be presented and co-ordination of audits. This is without prejudice to the rights of the Member State(s) of consumption.

10.2 What is the procedure if the Member State of consumption wants to examine my records?

The tax administration of the Member State of consumption may only request records in relation to supplies which are taxable in its jurisdiction. The request should, in line with best practice guidelines, be routed through Revenue (where Ireland is the Member State of identification) who will request the records from you and pass them on to the other Member State.

The tax administration of the Member State of consumption may however contact you directly to request your records in relation to supplies which are taxable in its jurisdiction.

10.3 How should the records be provided?

The records must be provided electronically.

The EU Commission has developed a Standard Audit File for MOSS based on the information you are required to keep.

The Standard Audit File for MOSS is a file, containing the data required for MOSS data requests. The standardisation means that the required data can be exported from the accounting system of the business, quickly, easily and in a predetermined fashion.

Revenue endorses the use of the Standard Audit File as the preferred method for the submission of data for information exchange. Businesses that can make this available will be in a position to respond quickly and easily to any request. The preferred format for the receipt of this data is XML.

The use of the Standard Audit FileExternal link, though recommended by Revenue, is not mandatory and it is not a requirement to submit it in XML. Any appropriate format will suffice.

10.4 How is this data to be transmitted?

Revenue will provide a secure methodology for transferring the data and forwarding it to the tax administrations of the appropriate Member States.

10.5 What if the tax administration of the Member State of consumption is not satisfied with the records produced?

It may require further information or clarification in relation to those records. It may be necessary for you to deal directly with the tax administration of the Member State of consumption at that stage. However, if that tax administration is still not satisfied with the information provided it can request Revenue to carry out an audit of your records.

10.6 How would an audit be dealt with?

The tax administration of the Member State of consumption will outline to Revenue the reasons why it requires an audit. If Revenue agrees to carry out the audit, it will be required to notify the other Member States that an audit will be carried out. Each of these Member States will have an opportunity to ask for records relating to supplies in its jurisdiction to be examined during the course of the audit.

Authorised Officers of the Revenue Commissioners will conduct the audit. Officials of other Member States’ tax administrations may be present during the audit but may not participate in it.

Revenue recognises that an audit may cause a degree of inconvenience for you and will endeavour to ensure that this is kept to a minimum.

10.7 What issues are likely to be examined during an audit?

The main issues are likely to be –

  • the nature of the supplies
  • the correct application of tax rates
  • whether you make the final supply to the customer
  • the taxable status of the customer
  • how the location of the customer is determined – In particular, are your business/IT processes accurately applying the relevant presumptions or the appropriate evidence to determine the customer’s location?

This list is not exhaustive and the issues examined will depend on the facts surrounding the audit.

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11. Where can I find more information about the new place of supply rules and MOSS?

The Revenue website has been updated in Chapter 5 & Chapter 10D of the VAT Manual and VAT MOSS - TBE services 2015 to provide further information in respect of the new place of supply rules and MOSS.

March 2015

12. Appendix - An overview of scenarios on multiple establishments

Scenario 1

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment in Member State 1 (Member State of identification)

  • no supplies made in Member State 1

Fixed establishment in Member State 2 makes supplies to customers in Member State 3

  • Mini One Stop Shop can be used for supplies made in Member State 3

Scenario 2

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment in Member State 1 (Member State of identification)

  • no supplies made in Member State 1

Fixed establishment in Member State 2 makes supplies to customers in Member State 1 and Member State 3

  • Mini One Stop Shop should be used for supplies made in Member State 3
  • Supplies in Member State 1 have to be declared in the domestic VAT return of that Member State.

Scenario 3

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment in Member State 1(Member State of identification)

  • makes supplies to customers in Member State 1, Member State 2 and Member State 6

Fixed establishment in Member State 2 makes supplies to customers in Member State 3

  • Mini One Stop Shop can be used for supplies:
    • made in Member State 6 by the head office
    • made in Member State 3 by the fixed establishment
  • Supplies made in Member State 1 and Member State 2 by the head office should be declared in the domestic VAT returns of those Member States.

Scenario 4

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment in Member State 1 (Member State of identification)

  • makes supplies to customers in Member State 1, Member State 5 and Member State 6

VAT registration but no fixed establishment in Member State 5

Fixed establishment in Member State 2 makes no supplies

  • Mini One Stop Shop can be used for supplies made to customers in Member State 5 and Member State 6
  • Supplies made in Member State 1 should be declared in the domestic VAT return of that Member State.

Scenario 5

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment in Member State 1 (Member State of identification)

  • Makes supplies to customers in Member State 1, Member State 5 and Member State 6

Fixed establishment in Member State 2 makes supplies to customers in Member State 3

  • Mini One Stop Shop can be used for supplies:
    • made in Member State 5 and Member State 6 by the head office
    • made in Member State 3 by the fixed establishment
  • Supplies made in Member State 1 by the head office should be declared in the domestic VAT return of that Member State.

Scenario 6

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment in Member State 1 (Member State of identification)

  • Makes supplies to customers in Member State 1, Member State 5 and Member State 6

Fixed establishment in Member State 2 makes supplies to customers in Member State 3

Fixed establishment in Member State 4 makes supplies to customers in Member State 1 and Member State 3

  • Mini One Stop Shop can be used for supplies:
    • made in Member State 5 and Member State 6 by the head office
    • made in Member State 3 by both fixed establishment
  • Supplies made in Member State 1 by the head office and by the fixed establishment in Member State 4 to Member State 1 should be declared in the domestic VAT return in Member State 1.

Scenario 7

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment outside the EU

  • makes no supplies

Fixed establishments in Member State 1 and Member State 2

  • make supplies to customers in Member State 4

Fixed establishment in Member State 3 (chosen as Member State of identification)

  • makes supplies to customers in Member State 4 and Member State 5

VAT registration but no fixed establishment in Member State 5

  • Mini One Stop Shop can be used for all supplies
  • Mini One Stop Shop-return in Member State 3

Scenario 8

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment outside the EU

  • makes supplies to customers in Member State 1

Fixed establishment in Member State 1 (Member State of identification)

  • makes supplies to customers in Member State 2 and Member State 3
  • Mini One Stop Shop can be used for the supplies made in Member State 2 and Member State 3 by the fixed establishment
  • Supplies made in Member State 1 by the non-EU head office should be declared in the domestic VAT return in Member State 1.

Scenario 9

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment outside the EU

  • makes supplies to customers in Member State 1 and Member State 2

Fixed establishment in Member State 1 (Member State of identification)

  • makes no supplies
  • Mini One Stop Shop can be used for the supplies made in Member State 2
  • Supplies made in Member State 1 should be declared in the domestic VAT return in Member State 1

Scenario 10

This image presents in a graphical format examples of the application of MOSS in multiple establishment scenarios

Head office/business establishment outside the EU

  • makes supplies to customers in Member State 1 and Member State 2

VAT registration but no fixed establishment in Member State 1

  • Mini One Stop Shop cannot be used:
    • no use of non-EU scheme as VAT identification in Member State 1
    • no use of EU scheme as neither business establishment nor any fixed establishment in the EU
  • Supplies made in Member State 1 and Member State 2 should be declared in the domestic VAT returns of those Member States.
  • individual VAT registration in Member State 2 required

pdfPDF Version - The Mini One Stop Shop (MOSS) - Special scheme for suppliers of Telecommunications, Broadcasting and e-Services to Consumers (PDF, 330KB)

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