Administration de l'Enregistrement et des Domaines
New rules apply from 2015 - The place of provision telecommunications, radio-broadcasting, television and electronic services - Mini One Stop Shop (MOSS)
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:
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.
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".
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:
Find more information in VATMOSS introduction guide.
Find more information on registration with VATMOSS on guichet.lu:
|Pour en savoir plus ...|
|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)|
|XML import specifications||(587 Ko)|
|VATMOSS introduction guide||(2519 Ko)|
|VATMOSS user guide||(3720 Ko)|
|Request for the access to the eTVA system|