EC publishes pan-European MOSS VAT compliance rules for micro business

The European Commission has published full details of the reporting requirements for compliance with the new EU-wide VAT rules for MOSS relating to broadcasting, telecoms and electronic (BTE) services and new basic guidance for micro-businesses

The country-by-country report, in the form of an excel spreadsheet, describes the rules applicable in each EU member state with regard to BTE services to private individuals (final consumers) located in the EU and the application of the VAT Mini One Stop Shop (MOSS).

The information relates predominantly to the rules in the EU VAT Directive (Directive 2006/112/EC), the implementation of which into the domestic legislation of the member states is optional.

The information also relates to the rules in the EU VAT Directive that must be implemented in the domestic legislation of member states, but the interpretation of which may differ from one member state to another.

The EU How VAT works report and Excel tracker comparing country by country rates is available here

The Commission has also published basic summary information for micro businesses on 2015 EU VAT.

The information provides very small businesses with the most basic information needed to correctly fulfil their EU VAT obligations and should be seen as a starting point for those who are for the first time supplying electronic services in another member state.

The summary information for micros is available at


Diane Tan |Content manager - current awareness, CCH

Diane Tan is content manager, current awareness at CCH, Wolters Kluwer UK

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