MOSS – mechanism one stop shop from 2015 on

From 1st of January, 2015, new VAT taxation scheme will be applied accross EU. New scheme, called “MOSS – mechanism one stop shop” will be available for:

  • telecommunication services,
  • broadcasting services and
  • electronic services.

Under new scheme, suppliers of those (sometimes called “TBE”) services, sold to final consumers in any EU country, will be able to register for VAT in only one EU country. VAT administration and payment will be done in country of registration only.

Detailed information can be found on EC’s page.

Example: US software company sells software to final consumers all over EU.  The company decides to register for VAT in Slovenia. This way the company files VAT report in Slovenia only and pays VAT due in Slovenia only.

We are ready to offer VAT compliance services if you decide to register for VAT in Slovenia and use MOSS:

  • preparing VAT “books” (or take already prepared ones);
  • file VAT return;
  • perform ancillary services.

Please do not hesitate to contact us ( or phone +386 8 2055 950) to obtain a competitive offer.

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