Mini One-Stop-Shop for Cross-Border VAT Compliance
The workshop gave an overview of the MOSS, a measure to facilitate business and reduce the administrative burden. Modernizing VAT for cross-border e-commerce has also been recognized as an important pillar of the digital single market strategy aiming to remove VAT obstacles to e-commerce in the single market. The workshop focused on the two schemes – EU and non-EU – within the MOSS, and target mid-to-senior level managers and officials of tax administrations.
How you benefited
By the end of the workshop you were be able to:
- Understand the EU legislation relating to the MOSS
- Discuss functional and technical specification for the MOSS schemes
- Use practical guide (registration, how to submit VAT returns and pay VAT in the MOSS, deregistration, audits under MOSS, etc).
- Take into account participants experiences as sharing knowledge and learning from each other is important learning objective.
What you learned
By completing the learning initiative you improved your capacities in the following areas:
- How to register and use the VAT Mini One Stop Shop to report and pay VAT due on sales of digital services to consumers in the EU and not in EU
- Procedures for ensuring the compliance with the new VAT rules
- Online MOSS system operation
- Exchanging experiences in this area (new rules applied in 2015)
Participants were actively engaged in discussions and group exercises, and encouraged to share their experiences and country practices.
Who attended the event
The workshop was designed for mid-to-senior level managers and officials of tax administrations.
Suitable candidates were approved by the CEF.
No fee was charged for officials working in the public sector. Travel and accommodation costs for up to two participants from Armenia, Bosnia and Herzegovina, Bulgaria, Croatia, Georgia, Macedonia, Moldova, Mongolia, Montenegro, Romania and Ukraine were covered by the Ministry of Finance of the Netherlands. Applications of additional self-funded candidates from the SEE region (and beyond) were considered, as far as space permited. Meals and refreshments were provided during the event.
Peter Bekkers, Tax and Customs Administration, Ministry of Finance of the Netherlands
Peter works for the Netherlands Tax and Customs Administration (NTCA) for more than 40 years by now. Since 2010 he is specialized in European VAT at the NTCA, Foreign Office/Knowledge Center International/Heerlen. He also worked as a tutor for Maastricht University during 5 years in the field of VAT and procedural law.
Dave Meeuwsen MSc, Tax and Customs Administration, Ministry of Finance of the Netherlands
He has been working for the Netherlands Tax and Customs Administration (NTCA) from 2005. At first he did audits at mid-sized companies. In the year 2016 he made the switch to the Foreign Office/Knowledge Center International/Heerlen where he currently works as a VAT specialist.He has specialized in Mini One Stop Shop and e-commerce.
Klara Kronsteiner ,VAT Policy Officer, European Commission
Klara is a policy officer working in the VAT Legislation Unit of the Directorate-General for Taxation and Customs Union in the European Commission. She is part of the European Commission team dealing with VAT on the digital economy. She is working on the VAT e-commerce package (legislation and implementation), the One Stop Shop and the MOSS Portal. Klara has 6 years of experience in legal and policy matters in the European Commission and at national level in the public sector. She has also worked in European and Foreign Affairs for 4 years.
- Guide to the VAT Mini One Stop Shop, European Commission
- The Mini One Stop Shop, Irish Tax Institute
- Insight - , EY
- Mini - One - Stop – Shop, National Revenue Agency, Bulgaria
This learning initiative was supported by: