Abstract

VAT Mini One Stop Shop (MOSS) is an optional scheme to declare and pay VAT on B2C supplies of telecommunications, broadcasting and electronic services, which was introduced in the EU in 2015. Taxable persons who choose to use the MOSS may fulfill their VAT obligations in one Member State (instead of being required to register, charge and account for VAT in each Member State in which they make these kind of supplies). From July 1, 2021, regulations included in the VAT e-commerce package will extend the scope of the MOSS to all B2C supplies of services and some B2C supplies of goods, turning it into a One Stop Shop (OSS). In this article the author comments on the evolution of the VAT one-stop-shop scheme and consider its current and future importance in the European VAT system. It is highly likely that the importance of this scheme will continue to grow in the years ahead, mainly due to the ongoing digitization of the VAT system. This scheme can be also a useful tool in support of a definitive VAT system (if it is introduced). This could indicate that the one-stop-shop scheme will cover also B2B transactions and will turn into Big One Stop Shop (BOSS).