Mini One Stop Shop - digital services


At the beginning of 2015, new regulations concerning the settlements of entities providing digital services - Mini One Stop Shop (MOSS) are to enter into force. According to them, the place of taxation of this type of services will be the country of consumption. The change in Polish regulations is dictated by the implementation of the EU directive.

What are digital services?

The concept of digital services that will be covered by the MOSS procedure should be understood as three basic groups of services:

  • telecommunications,
  • broadcasting,
  • electronic (provided electronically).

Telecommunications services - Mini One Stop Shop (MOSS)

Telecommunications services are defined in art. 24 sec. 2 of the VAT Directive. This term should be understood as services relating to the transmission, emission and reception of signals, texts, images and sounds or any kind of information by cable, radio, optical or other electromagnetic systems, including the related transfer or assignment of rights to use funds to ensure such transmission, broadcast and reception, including the provision of access to global information networks.

In practice, telecommunications services include in particular:

  • fixed and mobile telephony services for the transmission and switching of voice, data and image communication, including telephone services incorporating an image element, otherwise known as videophone services;
  • telephone services provided via the Internet, including Internet telephony (VoIP) services;
  • voicemail, call waiting, call transfer, caller ID, conference calling and other call handling services;
  • paging services;
  • audiotext services;
  • fax, telegraph and telex;
  • access to the Internet and World Wide Web sites;
  • private network connections providing telecommunications lines for the exclusive use of the customer.

Telecommunications services within the meaning of Art. 24 sec. 2 of Directive 2006/112 / EC do not include:

  • electronically supplied services;
  • radio and television broadcasting services (hereinafter referred to as "broadcasting services").

Broadcasting services - Mini One Stop Shop (MOSS)

The definition of broadcasting services is included in the EU Council Implementing Regulation (Article 6b (1)). They are understood to be services containing audio and audiovisual content, such as radio or television programs delivered over communication networks, made publicly available by the media service provider and under its editorial responsibility, and intended to be listened to or viewed at the same time according to a scheduled program.

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The broadcasting services include, among others:

  • radio or television programs broadcast or rebroadcast over a radio or television network;
  • radio or television programs distributed via the Internet or similar electronic network (IP streaming), if they are broadcast simultaneously with their being transmitted or retransmitted over a radio or television network.

Electronic services - Mini One Stop Shop (MOSS)

Electronic services (provided electronically) are explained in Art. 7 sec. 1 of the Council Implementing Regulation. This concept should be understood as services provided via the Internet or an electronic network, the provision of which - due to their nature - is essentially automated and requires minimal human intervention, and which cannot be performed without the use of information technology.


The services provided by electronic means include in particular:

  • in general, the supply of products in digital form, including software, its modifications or newer versions;
  • services enabling or supporting the presence of enterprises or individuals on an electronic network, such as a website or website;
  • services automatically generated by a computer and transmitted over the Internet or an electronic network in response to specific data input by the recipient;
  • the transfer of the right to auction goods or services against payment via a website operating as an online marketplace, where potential buyers submit their bids using automated procedures and where the parties are informed of the sale by means of automatically generated computer-generated e-mail;
  • Internet service packages offering access to information where the telecommunications element is ancillary and secondary (that is, packages going beyond offering internet access only and including other elements such as pages that allow access to news, weather or tourist information, games , enable website hosting, access to newsgroups, etc.).



Contacting by e-mail does not mean that the service provided is an electronic service.