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VAT on electronic services

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Place of supply of telecommunications, radio-broadcasting, television and electronic services - Mini One Stop Shop (MOSS)

General rules on the place of provision of services

The supply of telecommunications, radio-broadcasting, television services and electronically supplied services (hereafter "electronic services") by taxable persons, whether they are established or not in the European Union (EU), to non-taxable persons ("consumers") having their permanent address or usually reside in the territory of the EU is taxable in the Member State in which the consumer resides, which has the following consequences:

  • the provision of services is taxed at the VAT rate of the Member State where the consumer has his place of residence (Member State of consumption);

  • the provider of the services must declare and pay VAT in each Member State of consumption.

It should be noted that services provided from January 1st, 2019 by taxable persons established in a single Member State to consumers in other Member States that are exceeding, either in the current or the previous calendar year, the total annual value excluding VAT of EUR 10'000, remain taxable in the Member State in which the taxable person is established, unless an option is given for taxation on the basis of the consumer's residence principle or the above mentioned threshold is exceeded in a calendar year.

European point of single contact

In order to avoid that taxable persons supplying services in several Member States have to comply with administrative tax formalities in each of the Member States in which their customer resides, a special scheme known as the "Mini One Stop Shop- MOSS" is in place.

This optional scheme enables each provider to designate a Member State of identification as electronic point of single contact for the identification, declaration and payment of VAT.

Who is concerned?

MOSS is available to taxable persons established in the European Union (the "EU scheme") and to taxable persons not established in the European Union (the "Non-EU scheme").

VATMOSS: the Luxembourg point of single contact

If you chose Luxembourg as point of single contact, you will be given access to the VATMOSS platform to declare the services provided in the European Union (EU).

With its intuitive and highly secured interface available in French, German and English, VATMOSS offers services beyond the legal requirement and enables you to:

  • designate a tax agent to act on your behalf;

  • monitor the processing of your VAT returns;

  • monitor the payments and transfers between EU Member States;

  • view your declarations in different formats (per Member State of consumption, per Member State of establishment, etc.).

Select Luxembourg as Member State of identification

Logo Guichet - Portail EntreprisesFind more information on registration with VATMOSS on guichet.lu:


 Pour en savoir plus ... Pour en savoir plus ...
   Liens externes
  * Telecommunications, broadcasting & electronic services (European Commission)
  * Explantory notes on the relevant EU legislation (European Commission)
  * Guide to the VAT mini One Stop Shop (European Commission)
  * https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/
   Téléchargements internes  Formats
  * XML import specifications  (587 Ko)
  * VATMOSS user guide  PDF (3720 Ko)
   Téléchargements externes  Formats
  * Request for the access to the eTVA system  PDF

 Language version

FRVersion française | DEdeutsche fassung | ENenglish version


 Contact box_dossier

For more information please contact our helpdesk:

Email : vatmoss@en.etat.lu
Tel.: (+352) 247-80727
from Monday to Friday from 08.00 to 17.00


 Procedure

Logo Guichet - Portail Entreprises


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