1. JPA Tax Club 16th October 2014: MOSS: Mini One Stop Shop Dr. iur. Klaus Fiebich fk@fiebich.com Tel.: +43 316 324453-11 fk@fiebich.com

2. Telecommunication services television and radio broadcasting services electronically supplied services Status quo:  B2B: place of supply = location of recipient  B2C: place of supply = location of entrepreneur Starting 1.1.2015:  B2B: place of supply = location of recipient  B2C: place of supply = location of recipient Services involved Registration in all states of all consumers. Alternative: MOSS

3. In the following cases it is presumed that the place of supply is where this technical equipment is located:  Telephone boxes, Wi-Fi, internet coffee shops  Restaurants, hotel lobbies etc  Services connected with accommodation services  Fixed phone lines  Mobile networks  Decoder, satellite card Place of supply: presumption

4. In all other cases, the entrepreneur needs 2 pieces of evidence out of the following list:  Address used for invoicing the consumer  Place where the consumer is keeping his bank account  IP-Address of consumer  Geolocalisation  Mobile telephone system country code  Other economical relevant information Place of supply: 2 pieces of evidence

5. The Mini One Stop Shop…  …is optional and comes into force on 1st January 2015.  …registration is possible since 1st October 2014 in Austria.  …will allow taxable persons supplying those services to non-taxable persons to account for the VAT due on those supplies via a web-portal in one (!) Member State.  …simplifies procedures but the applicable VAT law remains still the law of the single EU-countries of the consumers. Therefore it is only a “Mini-” One Stop Shop. Basic Information about MOSS

6. European Union law:  EU VAT Directive 2006/112/EG (Art 358 – 369k)  Implementing Regulation 1042/2013  EU Regulation 967/2012  EU Regulation 815/2012  EU Regulation 904/2010 Sources of law Austrian law:  § 3a (13) UStG  § 25a UStG  Art. 25a UStG

7. Two schemes are available:  Union scheme  Non-Union scheme Please note:  Input VAT can not be refunded via MOSS! -> Normal VAT refund procedure! MOSS Registration

8. Registration in the place of residence: A taxable person (company, partnership, sole proprietor) can register to use the Mini One Stop Shop in that state where that person  has his central seat of economic activity (priority) or  a permanent establishment in the EU. The taxable person cannot use the Mini One Stop Shop for supplies made in any Member State in which he has an establishment (seat or permanent establishment) or keeps up a registration for VAT. The taxable person will be identified for the Mini One Stop Shop with the same individual VAT identification number with which he is identified for his domestic VAT returns. Union scheme

9. Free choice: A non-EU taxable person can register to use the Mini One Stop Shop if  he has not established its business in the EU and  he has no permanent establishment there and  he is not obliged to or voluntarily registered for VAT purposes in the EU (besides VAT refund). The taxable person can choose any Member State to be the Member State of identification. That Member State will allocate an individual VAT identification number to the taxable person (using the format EUxxxyyyyyz). Non-Union scheme

10. Registration and declaration: just in one Member State (State of identification). Payment: has to take place until the 20th day of the month following the declaration period (= calendar quarter).  Example for 2015: Declaration period:January – March;April – June; Payment:20 th April;20 th July; Declaration period:July – September;October – December; Payment:20 th October;20 th January; Declaration and payment

11. Voluntary change of Member State of identification in cases where there is no change in the location of the (business) establishment(s):  Union scheme: a taxable person may change his Member State of identification. In this case, the taxable person is bound to this decision for the calendar year concerned and the two calendar years following.  Non-Union scheme: a taxable person can change his Member State of identification at any time without a corresponding blocking period.  In any case, this is a voluntary deregistration followed by registration. The taxable person therefore needs to get deregistered in the old Member State of identification and follow the registration procedure in the new Member State of identification according to the normal rules. Change of Member State of identification

12. The taxable person has to inform the Member State of identification at least 15 days before the end of the calendar quarter before that in which it intends to cease using the scheme.  Example for 2015: Information till:16.03.;15.06.;15.09.;16.12. Termination:01.04.;01.07.;01.10.;01.01.  The taxable person is then excluded from using the scheme in any Member State for two calendar quarters. Deregistration

13. Guide to the VAT Mini One Stop Shop:  http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how _vat_works/telecom/one-stop-shop-guidelines_en.pdf http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how _vat_works/telecom/one-stop-shop-guidelines_en.pdf Explanatory notes:  http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how _vat_works/telecom/explanatory_notes_2015_en.pdf http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how _vat_works/telecom/explanatory_notes_2015_en.pdf Helpful links

14. Thank you for your attention!

15. This presentation was created solely for training purposes. We take no responsibility for any action done or missed out of this presentation. The explanations given are naturally of a general kind and can only give a survey over the legal situation and knowledge at that point of time. This is not meant to replace a professional consulting.