On 13 June the EU Commission has published additional guidelines on the audit of the VAT Mini One Stop Shop scheme (MOSS).
The additional MOSS guidelines are available on the EU Commission’s website in English (Link). It will be translated in all EU languages, as well in Chinese and Japanese.
The guidelines include additional information for businesses signing up for the Mini One Stop Shop and notably on:
how to best contact businesses as part of an audit;
the method businesses should use to provide the information required by an audit.
These are recommendations only and not binding for the EU Member States.
Interesting to note is that they include, for each guideline, a list of those EU Member States that have agreed to apply them. Worth noting here is that France and Italy have not endorsed any of the recommendations and Germany will not apply perhaps the most important one for business, i.e. who is the first point of contact. The absence of France and Italy is quite surprising as both countries are well on track with their MOSS web portal developments and seemed to be supportive to the smooth functioning and broad adoption of MOSS by business. Perhaps a sign that some Member States want to see firdt how the MOSS will evolve before taking position. Releasing control on audit is also for them a leap of faith.
Finally, the EU Commission has already announced that they will shortly publish the SAF-MOSS guidelines, too, based on the information that businesses are required to keep transaction records as per article 63(c) of Regulation (EU) 967/2012. Such a publication can be expected by end of July.