MOSS - Mini One Stop Shop

The Mini One Stop Shop (MOSS) is a special scheme that aims to facilitate the compliance of all obligations relating to telecommunications services, broadcasting and television and electronically supplied services to non-taxable persons in the EU in which they do not have an establishment to account for the VAT.

The MOSS comes into force on 1 January 2015.

This scheme is optional and applies to taxable persons established in the Community but not in the Member State of consumption (MSC), and to taxable persons not established in the Community, supplying telecommunications services, broadcasting and television services and electronically supplied services to non-taxable persons resident or established in the Community.

To be able to register in the scheme taxable persons established in the Portuguese territory (Member State of identification or MSI), ie, those who have in this territory the place of establishment or a fixed establishment, use the tax identification number already available for the purposes of their activity . Taxable persons not established in the Community that choose the Portuguese territory as EMI should ask the Tax and Customs Authority (AT) for a tax identification number for the purposes of registration in the scheme.

In practice, taxpayers established in the Portuguese territory or not, who opt for the scheme shall submit quarterly a single VAT return and pay VAT on all telecommunications services, broadcasting and television, and electronically supplied services to non-taxable persons, resident or established in the EU.

Afterwards, the Tax and Customs Authority (AT) shall send to each MSC all the elements relating to the services supplied, along with the VAT paid.

Two schemes are available. The first is called "The Union Scheme", applicable when the supplier is a taxable person established in the Portuguese territory, and the second is named "Non-Union Scheme", applicable when the supplier is a taxable person not established in the EU.

The Union Scheme covers all the services supplied from the place of establishment or fixed establishment(s) to any other Member State where the purchaser, a non-taxable person, is resident or established (MSC). It does not cover the services supplied to a MSC where the supplier is established.

The Non-Union Scheme covers all the services supplied by the taxable persons not established in the EU, irrespective of the MSC.