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VAT Mini One Stop Shop (MOSS) introduced

The mini One Stop Shop comes into force on 1 January 2015 and will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in the EU Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the EU Member State in which they are identified.
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