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Aplication of MOSS to Spanish companies since 2015

   

From 1 January 2015, telecommunications, broadcasting and electronic services are to be taxed in the country where the customer belongs, regardless of:

This obliges companies providing these types of services to final consumers to register and pay the VAT corresponding to all those EU member states where they have local clients of this kind ("member state of consumption").

However, as a simplification measure, a new optional special scheme has been introduce since 1rst January 2015 (the so called "MOSS" or mini-one stop shop), which allows companies providing telecommunications, broadcasting and electronic services to non-taxable persons in the EU, to centralize the declaration and payment of all the VAT incurred through the website of one member state ("member state of identification"), namely:

The website of the European Commission provides detailed information about MOSS special scheme, including a “Guide to the VAT mini One Stop Shop” aiming to provide a better understanding of the EU legislation. This guide is complemented by:

- Additional guidelines on the audit of the mini One Stop Shop,

- Explanatory notes on place of supply rules for telecommunications, broadcasting and electronically supplied services. 


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