The European Commission has released statistics for the EU VAT MOSS covering the period from 2015 to 2018. Overall revenues for the Union and non-Union schemes grew from €3bn in 2015 to over €4.5bn in 2018. Registrations in the Union scheme decreased slightly in 2018 owing to the introduction of the €10,000 threshold from 1 January 2019.
The EU VAT mini one-stop-shop (VAT MOSS) was introduced in 2015 for collecting and transmitting VAT for telecommunications, broadcasting and electronic services supplied to final consumers across the 28 EU member states.
From 2021 the scheme will be expanded to cover VAT on distance sales of goods (mainly goods sold online, across borders within the EU and from outside EU) and all other services supplied directly to final consumers in the EU.
The European Commission has released statistics for the EU VAT MOSS covering the period from 2015 to 2018. Overall revenues for the Union and non-Union schemes grew from €3bn in 2015 to over €4.5bn in 2018. Registrations in the Union scheme decreased slightly in 2018 owing to the introduction of the €10,000 threshold from 1 January 2019.
The EU VAT mini one-stop-shop (VAT MOSS) was introduced in 2015 for collecting and transmitting VAT for telecommunications, broadcasting and electronic services supplied to final consumers across the 28 EU member states.
From 2021 the scheme will be expanded to cover VAT on distance sales of goods (mainly goods sold online, across borders within the EU and from outside EU) and all other services supplied directly to final consumers in the EU.
