The Commission has published a report setting out how the various Member States apply Mini One Stop Shop (MOSS) rules on use and enjoyment provisions, VAT rates applicable to telecommunications, broadcasting and electronic services and the obligation to issue invoices on supplies to private individuals (B2C invoice). A database setting out various VAT rules applied across Member States is also available.

MOSS was introduced with effect from 1 January 2015 for businesses established both within and outside the European Union providing telecommunications, broadcasting or electronic services to private individuals (final consumers) located within the European Union. The information in the Commission’s latest report relates predominantly to the rules in the EU VAT Directive (Directive 2006/112/EC), the implementation of which into the domestic legislation of the Member States is optional. The information also relates to the rules in the EU VAT Directive that must be implemented in the domestic legislation of Member States but the interpretation of which may differ from one Member State to another.

The common VAT system in the EU sets rules applicable to all EU countries. There is flexibility for the EU countries to make national choices on certain invoicing rules, the standard rate of VAT and conditions for refund of VAT through the electronic refund scheme. The choices made by the EU countries can be found in a database recently published by the Commission.