• INTERVAT REGISTRATION MODULE READY FOR THE ‘MINI ONE STOP SHOP’ REGULATION

INTERVAT REGISTRATION MODULE READY FOR THE ‘MINI ONE STOP SHOP’ REGULATION

30 September 2014

On 1 January 2015 the ‘Mini One Stop Shop’ regulation (MOSS) will take effect. From then on, all electronic services, telecommunications services and radio and television broadcasting services will take place where the consumer is established (or resident or based) for VAT purposes, regardless of whether this consumer is liable for tax. This means that, in B2C situations, as is now the case if the service provider or customer is established outside the EU, EU entrepreneurs will always have to charge VAT in the Member State where the consumer is established or based. The Belgian tax administration is opening a registration module for the Mini One Stop Shop regulation as from 1 October 2014.

MOSS declaration in practice

In practice, the new regulation implies that the purchase of e.g. downloads, e-software, internet access, online subscriptions to newspapers, journals, databases, etc. will mostly take place where this service is purchased. More detailed information is available in our news alert of 8 September 2014: 'Mini One Stop Shop for EU entrepreneurs fast approaching'.

Tax administration confirms registration module available from 1 October 2014

Today, the Federal Public Service Finance confirms on its website that the registration module for the MOSS declarations is open form 1 October 2014. The Intervat module is now accessible for taxable persons in order to allow them to prepare for the new regulations that come into force on 1 January 2015.

Registration through this module is possible for entrepreneurs who:

  • render electronic, telecommunications and radio and television broadcasting services
  • to non-VAT taxable persons
  • in EU Members States where they are not established for VAT purposes.

Contact

Should you have any further question or require a personal advice with respect to the impact of these rules on your company, please contact your usual contact person at BDO or you may send an email to [email protected] for the attention of one of the members of our Competence Centre VAT:

  • Erwin Boumans: 02/778.01.00
  • Pascal Dauw: 09/210.54.10
  • Kaatje Bondewel: 02/778.01.00
  • Brigitte Braeckmans: 03/230.58.40
  • Joëlle Teuwen: 081/ 20.87.87