The mini One Stop Shop (MOSS) comes into force on 1 January 2015. It will allow businesses supplying telecom, broadcasting and e-services to non-business customers within the EU to report and pay all Value Added Tax (VAT) charged and collected on those supplies via a web-portal in the EU Member State in which they are identified for VAT.

The web-portal set up by the Malta VAT authorities is now available. Businesses* may apply for registration for the MOSS as of today.

*Businesses with an establishment in Malta or non-EU businesses which do not have an establishment in any EU Member State.

How can Deloitte help?

There are many issues for businesses to consider in relation to the 2015 changes to the VAT rules, both pre and post 2015. Specifically in relation to the MOSS, Deloitte can:

  • Help determine whether the business is eligible to register for MOSS in Malta;
  • Assist in evaluating whether the business should opt for in-country VAT registrations or opt to register under the MOSS;
  • Provide advice and assistance in connection with the MOSS registration process;
  • Provide assistance with MOSS compliance obligations (incl. the preparation and submission of MOSS returns);
  • Advise on any queries you may have in relation to the functioning of the MOSS and, more generally, the 2015 changes to the VAT rules.