29 March 2016 Dutch Tax Authorities introduce Internet Service Center for EU MOSS regime for digital services As of January 1, 2015, new value added tax (VAT) rules for digital services were introduced in the European Union (EU). Instead of being VAT taxable in the country in which the service provider has established its business, digital services became VAT taxable in the country of the consumer. As a result, service providers must either VAT register in 28 different countries throughout the European Union or apply for the EU Mini One-Stop Shop (EU MOSS). The EU MOSS enables companies to file one periodic VAT return with one tax authority in the European Union for all their digital supplies made to European consumers. Document ID: 2016-0578 |
