EU VAT declaration with MOSS for entrepreneurs from non-EU countries

Is your company not established in the EU? And do you supply telecommunication, broadcasting or electronic services (digital services) to private citizens in EU countries? If so, you can make use of the mini One Stop Shop scheme (MOSS scheme). This scheme makes it possible for you to declare the VAT payable over these services via one country: the country in which you are registered for this purpose. This scheme is not compulsory. If you do not make use of this scheme, you must file your returns in each EU country where you provide services to private citizens.

Please note!

  • Is your company established in the Netherlands? If so, the information under Who is required to register in the Netherlands and when? explains what you have to do.
  • Is your company established in an EU country other than the Netherlands? In that case you can register for the MOSS scheme in the country in which your company is established.

How does the scheme work?

You file your VAT declaration in the EU country of your choice. That EU country sends the VAT declaration with the VAT you have paid to the EU country in which the customers of your services live. We take over the processing of your VAT declaration from the point at which the EU country sends the declaration and payment to the EU country in question.

Consequences for the MOSS scheme by a no-deal Brexit

Are you using this scheme as a non-EU entrepreneur and are you registered in the UK? After a no-deal Brexit this registration no longer applies. Do you want to continue using the MOSS scheme? Please, register in another EU country before a no-deal Brexit comes to pass. Please note! You can only register in one country within the EU.

Are you an entrepreneur from the UK? After a no-deal Brexit you are no longer an EU-entrepreneur. After a no-deal Brexit you will be able to register for the MOSS scheme. If you do not make use of this scheme, you must file your tax returns in each EU country where you provide services to private citizens. 

More information

The European Commission has published a guide to the MOSS scheme. You can download this guide. You can also read the frequently asked questions about MOSS

See also

 

 

 

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