ARTICLE · 04 NOVEMBER 2014

Registration For The Mini One Stop Shop (Changes To The VAT rules – Telecommunications, Broadcasting And Electronic Services)

Deloitte Malta

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The mini One Stop Shop (MOSS) comes into force on 1 January 2015.

MaltaTax

The mini One Stop Shop (MOSS) comes into force on 1 January 2015. It will allow businesses supplying telecom, broadcasting and e-services to non-business customers within the EU to report and pay all Value Added Tax (VAT) charged and collected on those supplies via a web-portal in the EU Member State in which they are identified for VAT.

The web-portal set up by the Malta VAT authorities is now available. Businesses* may apply for registration for the MOSS as of today.

*Businesses with an establishment in Malta or non-EU businesses which do not have an establishment in any EU Member State.

How can Deloitte help?

There are many issues for businesses to consider in relation to the 2015 changes to the VAT rules, both pre and post 2015. Specifically in relation to the MOSS, Deloitte can:

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