Sarah Gabbai and James Ross (McDermott Will & Emery) consider the options for businesses engaged in cross-border sales of business to consumer digital services to EU-based consumers on or after 1 January 2021.
What is MOSS and how does it work?
Mini one-stop shop or MOSS is an EU-wide VAT administration system that allows eligible suppliers of cross-border B2C digital services to register in just one EU country (including for now the UK) to enable the relevant tax authority to collect and administer local VAT due in the EU countries where their consumers are based (such VAT being referred to throughout this note as MOSS VAT). Businesses registered for MOSS VAT are required to include on their MOSS VAT returns the gross sales made to and applicable VAT rates chargeable in each of the EU countries in which the...
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Sarah Gabbai and James Ross (McDermott Will & Emery) consider the options for businesses engaged in cross-border sales of business to consumer digital services to EU-based consumers on or after 1 January 2021.
What is MOSS and how does it work?
Mini one-stop shop or MOSS is an EU-wide VAT administration system that allows eligible suppliers of cross-border B2C digital services to register in just one EU country (including for now the UK) to enable the relevant tax authority to collect and administer local VAT due in the EU countries where their consumers are based (such VAT being referred to throughout this note as MOSS VAT). Businesses registered for MOSS VAT are required to include on their MOSS VAT returns the gross sales made to and applicable VAT rates chargeable in each of the EU countries in which the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
