Mini-One-Stop-Shop registration available

Companies can register for the MOSS in Germany as from 1 October 2014.

As from 1 January 2015, the place of supply by EU providers of telecommunications, radio, television and electronic services to non-business customers (B2C supplies) in the EU will be the place where the recipient is established, i.e. the place where the services are consumed.

Therefore, companies have either to register in each place of consumption or can use the simplification regulation applicable called Mini-One-Stop-Shop (MOSS).

MOSS allows companies to register in in a single EU member state and to report all of the above services under this registration without having to register for VAT purposes in the various EU member states where their customers are established. It should be noted that MOSS registration is not allowed for services provided in an EU member state where the business has a fixed establishment for VAT purposes.

The MOSS registration must be made either in the EU member state where the company has its seat/head office or if the company has its seat outside the EU, in the EU member state where it has a fixed establishment (or in any member state if a non-EU provider does not have a fixed establishment in the EU).

Businesses that opt for VAT MOSS registration must file a quarterly MOSS return in addition to the normal VAT return that is required for domestic VAT purposes. The VAT MOSS return and accompanying payment must be submitted within 20 days of the end of the period covered by the return. The VAT MOSS return must detail all supplies of telecommunications, broadcasting and electronically supplied services to private customers carried out in other member states, applying the VAT rate applicable in the EU member state of consumption.

In Germany, the MOSS registration can be carried out on the homepage of the German Federal Tax Office and the MOSS return must be filed with the same office.