On 27 July 2016, the European Commission published an updated report providing an overview of the national rules applied in EU Member States for the use of the mini one-stop shop (MOSS). MOSS 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. The report provides the following for each Member State: Use and enjoyment rules; Time of supply / chargeability; Re-valuation of services at open market value; Bad Debt relief; Reduced and standard VAT rates; Invoicing obligations; Anti-avoidance measures; Exemptions;...