Registered Users

Registration of the Non-established Taxable Person

From 1st January 2015 the VAT mini One Stop Shop (MOSS) will enter into force.
This system will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons 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 the Member State in which they are identified.
This scheme is a simplification measure following the change to the Vat place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption.
In practice, under the scheme, a taxable person which is registered for the mini One Stop Shop in a Member State (the Member State of Identification) electronically submits quarterly mini One Stop Shop VAT returns detailing supplies of telecommunications, broadcasting and electronically supplied services to non-taxable persons in other Member States (the Member State(s) of consumption), along with the VAT due. These returns, along with the VAT paid, are then transmitted by the Member State of Identification to the corresponding Member States of consumption via a secure communications network.
The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union (VOES).
For those companies, which are already registered to the VOES, and not excluded until 31st December 2014, the migration to the MOSS special scheme will be automatic. Those companies do not need to send any request for the assignment of UE ID and/or VAT identification number. They will be registered with the VAT id number already used in the VOES. For the purpose of the migration from the VOES to the MOSS, the Italian Revenue Agency will send them an UE ID and further instructions to use the new scheme by means of online services.
Nevertheless, additional data are required to register to the MOSS special scheme, compared to those already collected to register to the VOES. Therefore, directly through the Update task available inside the online services "VAT mini One Stop Shop - Registration", companies already registered in VOES will be able to complete all the missing information (2012/815/UE Annex I Regulation). The VOES stopped its activities for registration on 31st December 2014, but it will remain active for any other task regarding VAT returns related to previous quarters until 31st December 2017