Available the application form for requesting the registration into the Mini One Stop Shop (MOSS)


From October 1, 2014 operators can already register for the Mini One Stop Shop.

The Mini One Stop Shop enter into force on January 1, 2015 as a result of the new rules for localization of services on telecommunications, broadcasting and electronic services to private individuals, as laid down in Directive 2008/8 / EC of 12 February, and assume that all telecommunications services, broadcasting and television and electronic services rendered by an entrepreneur and addressed to a private individual established or resident in a State of the European Union other than the provider of that service, shall be taxed in the State of establishment or residence of the customer.

The aim of Mini One Stop Shop is to facilitate the registration and compliance obligations in different member states that may arise from the new location rules, giving operators the ability to comply with tax obligations in respect of VAT in those States directly from the Spanish Tax Authorities Agency.

Registration into the Mini One Stop Shop is voluntary.

Diligens Tax Consulting offers its clients services such request this registration as well as the preparation of VAT returns derived from the Mini One Stop Shop.

For further information please contact us at info@diligens.es

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