Information on national laws relating to MOSS
On 16 March 2015, the European Commission has published a final report containing information on national rules applied for the use of the mini one-stop shops (MOSS) for e-services, telecommunication and broadcasting services.
Basic information for micro-businesses has been made available as well.
– National rules (Excel file): EN
– Basic information for micro-businesses: EN
– Overview: Application by member states of VAT rules with relevance for the MOSS: EN
– Dedicated website on VAT for telecommunications, broadcasting and e-services: EN/DE/FR
Source and copyright CFE