29 July 2016
On 27 July 2016, the European Commission published an updated report providing an overview of the national rules applied in EU Member States for the use of the mini one-stop shop (MOSS). MOSS may be used by suppliers of telecommunications, broadcasting and electronic services to account for value added tax (VAT) on supplies made to non-VAT taxable consumers (B2C) in the EU. The report provides the following for each Member State:
Click the following link for the report, which can be downloaded as a single file (excel), or as separate files for each Member State (PDF).
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