If a taxable person doesn’t want to register to the MOSS (we remind you that the Scheme is optional) how should he/she subjects services to VAT, in case they are carried out to non-taxable persons established in other Member States?
If the taxable person doesn’t choose to adhere to the VAT MOSS scheme, he/she must fulfill VAT obligations (returns and payments) in each Member State where is a customer to whom the relevant services are supplied.
Furthermore, the taxable person cannot use the MOSS web Portal for unique identification across EU, but he/she has the burden to inquire each Member State of Consumption about VAT procedures.
For further information:
Is the new VAT scheme available for services rendered to non-taxable persons (B2C services) only?
The mini One Stop Shop, into force since 1 Junuary 2015, is only about telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies.
How the VAT obligations are rendered through the Moss Scheme?
Member States are free to choose precisely how to collect the information from the taxable persons, but it must be provided electronically. In practice, each Member States provide an ad hoc MOSS web Portal for the submission of the required information, namely for obtaining the identification, for being registered and for the submission of Vat returns and payments due.
Are the territories of Livigno, Campione d’Italia and The Italian waters of Lake Lugano excluded from the Moss Scheme?
Yes. In the case in which services are rendered in favor of any private consumer, resident in one of the following territories, the application of the Special Scheme is not allowed being territories excluded from the application of the VAT.
|Member State||Excluded territories|
|France||The Overseas Departments (DOM)|
|Germany||The Island of Heligoland|
|Germany||The territory of Büesingen|
|Italy||The Italian waters of Lake Lugano|
|Spain||The Canary Islands|