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VAT on electronic services

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New rules apply from 2015 - The place of provision telecommunications, radio-broadcasting, television and electronic services - Mini One Stop Shop (MOSS)

General rules on the place of provision of services

From 1 January 2015, new rules apply for the place of provision of telecommunications, radio-broadcasting, television services and services provided through electronic channels (hereafter "electronic services") by taxable persons, whether or not established in the European Union (EU), to non-taxable persons ("private consumers") who have their domicile or usual place of residence in the European Union.

On 1 January 2015, every provision of electronic services is taxable in the consumer's Member State of residence, which will have the following consequences:

  1. 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);
  2. the provider of the services must declare and pay VAT in each Member State of consumption.

European point of single contact

To prevent providers from having to carry out administrative tax formalities in each of the Member States where they provide services, a specific scheme called "Mini One Stop Shop" will be put in place in 2015.

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").

The scheme put in place before 1 January 2015 for providers not established in the European Union and selling electronic services to consumers (VAT on e-Services – VoeS) will be replaced by the MOSS "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.).

Find more information in VATMOSS introduction guide.

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)
   Téléchargements internes  Formats
  * XML import specifications  (587 Ko)
  * VATMOSS introduction guide  PDF (2519 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


Logo Guichet - Portail Entreprises

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