The VAT mini One Stop Shop

David Farrugia

Array

9 December, 2014

The VAT mini One Stop Shop (‘MOSS‘) will come into effect on 1 January 2015. These rules are applicable to taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment. For further information about these rules kindly click here.