EU: Mini one stop shop (MOSS) regulation for ebusinesses adopted

The Council Regulation (EU) No 967/2012 laying down rules on the application of the provisions of the VAT Directive concerning special schemes for taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (i.e. B2C) has been published.

The Regulation amends Council Implementing Regulation (EU) No 282/2011 and introduces new measures covering both “mini one stop shop” special schemes for EU and non-EU ebusinesses to be applied as from 1 January 2015.

For additional information you can access the Minutes of the Council (page 13) and text of the proposal.

We also refer you to the recently published article on the new reporting obligations under the “mini one stop shop scheme”.

What does this mean for you?

If you are or will be supplying eservices or telecommunication or broadcasting services to B2C clients within the EU, this piece of legislation should be mandatory reading for you.

You should also note, that this document is a regulation which has direct applicability in the EU Member States.As such it does not require any further implementation by the EU countries and it should be applied as adopted by the Council of the EU.

The Regulation and its possible consequences will also be discussed at our B2C 2015 Working Group meeting on 24 October 2012 in Brussels.