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Mini One Stop Shop VAT on electronically supplied services
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Overview – I Mini One Stop Shop (MOSS)
Council Directive 2008/08/EC
• Place of supply from 1st January 2015 of all electronically supplied distant B2C
services (B2C e-Services):
o telecommunication services;
o television and radio broadcasting services;
o electronic services;
the country where the consumer resides (Member state of consumption, MSCON).
• Definition of two optional schemes:
o non-Union scheme: Extension of the scope of the existing VoeS scheme (as from July 2003) to cover telecommunication and broadcasting services;
o Union scheme: conceptually similar to non-Union scheme.
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Overview - II Mini One Stop Shop (MOSS)
• Simplification of obligations on businesses
o engaging in activities in Member states (MS) of the European Union where
they are not established.
• If opting for MOSS taxable persons (TPs) supplying B2C e-Services designate o one MS of the European Union as member state of identification (MSID).
• MOSS enables TPs to have a single point of electronic contact in the EU for: o VAT identification; o declaration; o and payment of due VAT on B2C e-Services supplied within the EU.
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Union scheme Non-Union scheme
MOSS - 2 eligible schemes
Place of business or fixed establishment within the EU
• Place of business outside of EU; • no fixed establishment within the EU; • not registered or otherwise obliged to
register in the EU.
Supplied B2C e-Services in any MS of EU except the MS of establishment
Supplied B2C e-Services in any MS of EU
Restricted choice of MSID: • If place of business within EU, MS where place of business is based; • If place of business outside the EU, MS where a fixed establishment is based.
Free choice of MSID
Individual VAT identification number: • identical to the VAT number allocated for
domestic supplies.
Individual VAT identification number: • of the format EUxxxyyyyyz.
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Overview - III Mini One Stop Shop (MOSS)
• Competences, rights and duties of both, MSID and MSCON, clearly delimited from one another:
o limited set of obligations imposed upon MSID vis-à-vis MSCON/other MS,
o MSCON still administers and audits the VAT due to him.
• Early registration to one of the optional schemes of MOSS from 1st October 2014.
• MOSS is fully operational from 1st January 2015.
Early registration phase VATMOSS operational
01/10/2014 01/01/2015
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What is VATMOSS?
Emanation of MOSS in Luxembourg:
a multilingual web-portal named VATMOSS
• Three objectives are pursued:
o comply with EU legal basis as well as EU specifications;
o provide businesses a complete and coherent overview of their activities covered by VATMOSS
• follow the treatment of VAT returns;
• follow payments and transfers among Member states
• Access different views of VAT returns
o make available to TPs a user-friendly web-interface with the support of the CTIE (Centre des technologies de l’information de l’Etat - Renow);
• Decision to automatically migrate VoeS users to VATMOSS.
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HOW TO OPT FOR VATMOSS Registration process
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Connect with your secured certificate
• TP already known to national VAT system:
o secure connection to VATMOSS with their existing LuxTrust card.
• TP unknown to national VAT system:
1. order online a LuxTrust card (www.luxtrust.lu);
2. get an eTVA access (eTVA - l'administration en ligne);
3. connect to VATMOSS.
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Registration process
Registration process:
1. TP submits initial registration request;
2. Indirect tax administration (AED) acknowledges receipt of the registration request;
3. TP confirms his email address;
4. AED validates registration request;
5. AED notifies registration confirmation via VATMOSS.
Registration
request
Acknowledgment receipt
(notification)
Email confirmation
AED validation Registration confirmation (notification)
Early registration phase VATMOSS operational
01/10/2014 01/01/2015
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Register your company - I
First connection Register your company
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Data imported from national VAT system
Enforcing email notifications of message received on VATMOSS
Register your company - II
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Fixed establishments within EU (VAT ID, if not ,TRN)
Identification for other VAT purposes
In case first supply takes place before the default date, a date of first supply of B2C e-Services can be provided
Saving a draft of the registration request
MSEST
Register your company - III
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History of notifications
Registration process Finalised - I
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History of notifications
Electronically signed PDF in three languages
Registration process Finalised - II
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Registration process
• Pre-initialised registration request with imported data from national VAT system.
• Saving drafts of a registration request or a registration update.
• Notifications:
o acknowledgment receipts (registration/registration update);
o confirmation of AED validations (registration/registration update);
o downloadable as electronically signed PDF-versions.
• Preferences:
o setting of your default language;
o possibility to force sending an email when a notification is received on the web-portal.
• History of notifications received from MSID.
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HOW TO SUBMIT YOUR SINGLE VAT RETURN
VAT return process
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Deadlines – I
• A VAT return for each calendar quarter
• Supplies covered by VAT return:
o all supplies carried out by TP and eventually his fixed establishments in MSCON where TP has neither his business establishment nor a fixed establishment;
o If no supplies during a calendar quarter: a nil VAT return must be submitted.
• VAT return submission deadlines:
o within 20 days of the end of a calendar quarter.
• If no VAT return submitted within 30 days of the end of the calendar quarter:
o MSID automatically reminds TP to submit a return and to pay due VAT;
o any further reminders will be issued by MSCON.
VAT Return Q4.2016 DEPOSIT + PAYMENT Possible MSCON
Reminder
01/10/201616 01/01/2017 20/01/2017 30/01/2017
MSID Reminder
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Deadlines - II
• VAT return changes to a submitted VAT return:
o to be made by amendments to that return;
o not by adjustments to a subsequent return;
o amendments accepted by MSID within 3 years of the submission deadline.
• VAT return transmission to MSCON/MSEST:
o after splitting of submitted VAT returns by concerned MSCON;
o different VAT returns for MSCON and MSEST.
• Payment transmission to concerned MSCON:
o on a monthly basis (transfer shall take place at the latest 10 days after the end of the month during which the payment was received);
o latest VAT return version taken into account.
20/01/2020
VAT Return Q4.2016 DEPOSIT + PAYMENT Possible MSCON
Reminder
01/10/2016 01/01/2017 20/01/2017 30/01/2017
MSID Reminder
AMENDMENT
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History of VAT returns
VAT return draft
Unique reference number for each VAT return
VAT return and amendment distinguished by a timestamp
VAT return submission - I
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Import XML data
NIL return
B2C e-Services from MSID to MSCON
Free input of VAT amount
Officially known standard and reduced VAT rates
VAT return submission - II
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Selected fixed establishments from
dropdown list
MSCON
Unlisted VAT rate
B2C e-Services from MSEST to MSCON
Submission of VAT return implies transmission to concerned MSCON
VAT return submission - III
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VAT return submission
• Initialisation of a specific VAT return:
o data import from a previous VAT return;
o data import from xml file;
o selection of known fixed establishments from dropdown list.
• Saving of drafts of a specific VAT return before submitting to MSID.
• Notifications of acknowledgment receipt:
o possibility to be notified by email.
• Submitted VAT return downloadable as a PDF.
• VAT return transmission to MSCON /MSEST on a daily basis.
• History of submitted VAT returns and related official correspondence.
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HOW TO PAY DUE VAT Payment process
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Payments of due VAT
• Payment properties:
o single payment order to specific AED bank account for all B2C e-Services;
o payment order mentions unique VAT return reference number;
o payment to be made within 20 days of the end of the calendar quarter;
o overpayments are directly reimbursed to TP.
• Transferring the payments and payment information to MSCON:
o monthly basis after splitting the payment by concerned MSCON;
o underpayment split proportionnally.
• No payment or underpayment received within 30 days of the end of the calendar quarter:
o MSID automatically reminds TP to pay due VAT amount;
o any further reminders will be issued by MSCON;
o MSID is not involved into recovering the related quarter payment after MSCON reminder.
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HOW TO MONITOR YOUR VATMOSS ACTIVITIES
Monitoring process
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For a specific VAT return
• MSCON view breaking down the due VAT by MSCON and tax rate;
• MSEST view breaking down the due VAT by MSEST and tax rate;
• MSCON view connects the due VAT amount to financial transactions:
o payments from TP to MSID;
o transfers by MSID to MSCON;
o refunds by MSID or MSCON to TP.
• Statement of accounts for a specific VAT return listing all financial transactions by issuer and recipient.
• History of official correspondence by MSID, MSCON and MSEST.
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List of MSCON
VAT return details
Payments monitor
MSCON Reminder
Last payment information update
VAT return version known by MSCON
MSCON view of a VAT return
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MSCON view of a VAT return
Standard VAT return MSCON view
B2C e-Services divided into 2 sub-entities: I. Supplies carried out by MSID to MSCON; II. Supplies carried out by MSEST to MSCON.
One entity of B2C e-Services:
I. Supplies listed by MSCON.
Within sub-entities supplies regrouped by: • tax rate.
Supplies to MSCON regrouped by: • tax rate; • corresponding VAT return version.
No linking of due VAT amount to payments. Linking of due VAT amount to financial transactions: • received payments; • transferred payments; • refunds; • retentions.
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List of MSEST
MSEST view of a VAT return
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MSEST view of a VAT return
Standard VAT return MSEST view
B2C e-Services divided into 2 sub-entities: I. Supplies carried out by MSID; II. Supplies carried out by MSEST.
One entity of B2C e-Services:
I. Supplies listed by MSEST.
Within sub-entity II. supplies regrouped by: • fixed establishment and affected MSCON; • tax rate.
Supplies regrouped by: • fixed establishment and affected MSCON; • tax rate; • corresponding VAT return version.
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History of financial transactions related to selected VAT return
Statement of accounts
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History of notifications by issuing country
History of notifications
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HOW TO OPT OUT FROM VATMOSS Exclusion process
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Exclusion request by TP Exclusion by MSID
Exclusion rules
Reasons: I. MSID assumes that the taxable activities
of TP covered by the special scheme have ceased;
II. TP persistently fails to comply with the rules relating to the special scheme.
Reasons: I. notifies MSID that he no longer supplies
B2C e-Services; II. requests to leave VATMOSS voluntarily; III. requests to be identified in a new MSID; IV. wants to change the applicable scheme.
Quarantine period:
• 8 calendar quarters in case of exclusion reason II. from the date of cessation.
Quarantine period:
• 2 calendar quarters in case of exclusion reasons I. or II. from the date of cessation.
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Exclusion reason
Exclusion request
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Exclusion process
Exclusion process:
1. TP submits exclusion request;
2. AED acknowledges receipt of the exclusion request;
3. AED notifies an exclusion confirmation via VATMOSS with indication of effective date of cessation.
• You can always update your registration data during exclusion period;
• You can register to VATMOSS after quarantine period.
Exclusion request Acknowledgment receipt
(notification)
Exclusion
confirmation
(notification)
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Formalities to be done in order to register to VATMOSS
Introducing VAT on B2C e-Services as from 2015
Early registration phase to VATMOSS on www.vatmoss.lu
from 1st October 2014
General VAT related information can be found on the indirect
tax administration’s website : www.aed.lu