Additional guidelines of the European Commission for the Mini-One Stop Shop


The European Commission has recently issued additional guidance to make as straightforward and easy as possible for taxpayers to register within the scheme of Mini-One Stop Shop regarding the new VAT rules for telecommunications, broadcasting and electronic services.

The document aims to give brief instructions regarding possible audit that should make the Tax Authorities of the different Member States involved in the transactions of a taxpayer. Basically, they have deal with two points: how to contact the taxpayer and the taxpayer’s method that should be used to provide information if required by the tax authorities.

On the first point, the Commission suggests that the first contact should be performed by the Member State where the taxpayer is identified, without prejudice to the right of each Member State of consumption or request information directly to the taxpayer.

On the second point, the Commission suggests using what he calls “Standard audit file”, in XML format.

Again it shall be noted the importance of being perfectly aware of the changes involving the new rules of location for these services, which will take effect on January 1, 2015, as well as the Mini-One Stop Shop, in order to avoid potential  penalties.

Attached is a copy of the document published by the European Commission.

For more information about the Mini-One Stop Shop please contact at


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