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EU Parliament Approves Expansion of VAT Mini One Stop Shop to Goods Sold Online

05 December 2017

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Proposed Changes

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European Union

The European Parliament has announced its approval for the proposed expansion of the Mini One Stop Shop (MOSS) for value added tax (VAT) so that it may be used for the payment of VAT on cross-border online sales of tangible goods and non-electronic services. Currently, the MOSS system may be used by suppliers of telecommunications, broadcasting, and electronic services to account for value added tax (VAT) on supplies made to non-VAT taxable consumers (B2C) in the EU without the need to register and account for VAT in each EU country. With the proposed expansion, the same will be available for...