If your company provides telecommunication services, radio or television broadcasting services, or electronic services (i.e., selected services), these services must be taxed in the member state of the recipient. The Mini One Stop Shop (MOSS) special scheme is designed to simplify tax compliance
in cases where these services are provided to non-taxable persons. This means you do not need to register in multiple member states — instead, you can declare
and pay VAT due in other member states through the Mini One Stop Shop.
Examples of individual services covered by the special scheme (for the full list, see Council Implementing Regulation 282/2011 as amended by Council Regulation 1042/2013):
Electronically supplied services:
websites,
downloading apps, music, films, computer games,
access to online computer games, antivirus software,
e-books,
online auctions, etc.
In all cases, the service must be delivered via a data or electronic network. This does not include online sales of goods on physical media (e.g., books on CD/DVD).
Telecommunication services:
fixed and mobile telephone services, video telephony services,
telephone services provided over the internet,
fax, telegraph, telex,
internet access, etc.
Radio and television broadcasting:
broadcasting of radio or television programmes via a radio or television network,
live streaming of radio or television programmes over the internet (IP streaming), etc.
Initial Setup
Before you begin issuing documents under the Mini One Stop Shop scheme, you need to complete several initial configuration steps to ensure everything works correctly:
1) In the "Company" – "Settings" menu, on the "Legislation" tab, check the "Mini One Stop Shop special scheme" checkbox.
2) In the "Tools – Codebooks - Posting Rules" menu, create a new posting rule that you will use when issuing invoices under the MOSS scheme. On this posting rule, select "VAT fulfillment code" – "Mini One Stop Shop special scheme" from the list.
3) In the "Money – Bank Account List" menu, enter the "BIC" and "IBAN" codes for the bank accounts from which you will remit the tax. Without these details, it is not possible to generate a MOSS tax return for the given bank account.
Creating an Issued Invoice
1) Go to the "Sales" menu and open the "Issued Invoices" list. Click the "New" button to open a new form.
2) Fill in all the required fields on the relevant tabs, just as you would for a standard invoice.
3) Select the customer. Based on the customer's country, the "VAT Country"
on the "Accounting and VAT Line" tab will be updated automatically. Manually select the VAT line (line 26).
4) Select the MOSS posting rule that you created in the "Posting Rules" codebook.
5) Save the invoice using the "Save and Close" button.
MOSS Tax Return
The tax period for MOSS purposes is a calendar quarter (§ 110q of the VAT Act). The tax return must be submitted exclusively through the tax portal. Users are required to submit the tax return within 20 days after the end of the tax period, even if no selected services were provided during that period (§ 110r paragraph 1 of the VAT Act). A so-called "nil return" must therefore also be submitted. The deadlines for submitting the tax return fall on 20 April, 20 July, 20 October, and 20 January, even if that date falls on a weekend or public holiday.
You can generate the relevant XML file in Flexi under "Accounting" - "Accounting Outputs" - "MOSS Tax Return". Clicking on "MOSS Tax Return" opens a wizard where you select the year and quarter for which you want to generate the return, and manually enter the exchange rate of the European Central Bank applicable on the last day of the selected period.
Click "Next" to proceed to the next step of the wizard.
Here you select the bank account (currency: EUR) from which you will pay the VAT, and the return type. Two types are available:
EU scheme
Enter the identification number from your previous Mini One Stop Shop registration (VAT).
Non-EU scheme
Enter the VOES code and the bank account number in IBAN format (without spaces).
Click Next to proceed to the final page of the wizard, where you select the VAT return output type (Return in XML) and the save path for the generated XML file. Complete the wizard by clicking "Finish".