Published on November 29, 2014
This guide aims at providing a better understanding of the EU legislation (see Annex 1) relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC). Published more than one year before the date of implementation of the new legislation, they are expected to allow Member States to transpose the legislation and set up their IT systems in a more uniform way and to provide taxable person with the necessary information to adapt to the new rules in time. This guide will be complemented by: - Additional guidelines on the audit of the mini One Stop Shop, - Explanatory notes on place of supply rules for telecommunications, broadcasting and electronically supplied services. This guide is a collaborative work: although the notes are issued by DG TAXUD for presentation on its website, they are the result of in-depth discussions with Member States. Member States have contributed first through a Fiscalis workshop on the mini One Stop Shop held in Nicosia in May 2013 and then following discussions in the SCAC. This guide is not legally binding and is only practical and informal guidance about how EU law and EU specifications are to be applied on the basis of views of DG TAXUD. The guide is a work in progress: it is not a final product but reflect the state of play at a certain point in time in accordance with the knowledge and experience available. Over time, it is expected that additional elements may be needed. Background The mini One Stop Shop comes into force on 1 January 2015 and will allow 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 to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer , and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union. In practice, under the scheme, a taxable person which is registered for the mini One Stop Shop in a Member State (the Member State of Identification) electronically submits quarterly mini One Stop Shop VAT returns detailing supplies of telecommunications, broadcasting and electronically supplied services to non-taxable persons in other Member States (the Member State(s) of consumption), along with the VAT due. These returns, along with the VAT paid, are then transmitted by the Member State of Identification to the corresponding Member States of consumption via a secure communications network.