The Mini One Stop Shop Scheme (MOSS) guidance published

VAT 2015 Newsletter #5 - 5 November 2013

Changes to the VAT rules – Telecommunications, Broadcasting and Electronic Services

The European Commission has published a guide to the Mini One Stop Shop (MOSS)

On the 23 October 2013, the Commission issued guidance on the MOSS, which provides information on the VAT compliance aspect of the 2015 changes, including on the registration process, the submission of VAT returns and the making of payments.

A copy of the guide can be accessed at this here.

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