VAT Comments – Specific topics. The Mini One Stop Shop for VAT (MOSS)

Chapter 16. Specific topics

Section 10 – Special scheme applicable to telecommunications services, radio and television broadcasting services and electronically supplied services – the Mini One Stop Shop for VAT (Mini-one-stop-shop)

Updated according to the state of the legislation applicable on 01.0 1 .202 1

 

TABLE OF CONTENTS

 

1. Legislative framework

A. Overview of provisions of the European directives

B. Overview of provisions of the VAT Code

2. Scope of the special scheme

A. On 01.01.2015

B. On 01.01.2019

3. Applicable scheme for taxable persons not established in the Community (special scheme MOSS non-EU) (Article 58ter of the VAT Code)

A. Features of the special scheme MOSS non-EU

a. On 01.01.2015

b. On 01.01.2019

B. Conditions of application of the special scheme

a. Registration, amendment, cancellation and cancellation in Belgium

1. Registration

2. Change

3. Discontinuation

4. Cancellation

b. Obligations of the service provider who has chosen to register in Belgium under the special scheme MOSS non-EU

c. Right of deduction

4. Applicable regime for taxable persons established in the Community but not in the Member State of consumption (special regime MOSS EU) (Article 58quater of the VAT Code)

A. Features of the special scheme MOSS EU

a. On 01.01.2015

b. On 01.01.2019

B. Conditions of application of the special scheme 

a. Registration, amendment, cancellation and cancellation in Belgium

1. Registration

2. Change and discontinuation

3. Cancellation

b. Obligations of the service provider who has chosen to register in Belgium for the special scheme MOSS EU

c. Right of deduction

1. The taxpayer has his registered office in Belgium.

2. The taxpayer has a permanent establishment in Belgium.

3. In Belgium, the taxable person has a direct VAT identification or a liable representative without a permanent establishment.

5. Billing

A. Between 01.01.2015 and 31.12.2018

a. Applicable Law

b. Services that take place in Belgium or in a third country

c. Services that take place in another Member State

B. From 01.01.2019

 

Source fisconetplus