Mini One Stop Shop (MOSS) procedure - tax payment
On January 1, 2015, new VAT regulations entered into force. The changes were introduced by the Act of 25 July 2014 amending the Act on tax on goods and services and the Act - Tax Ordinance. One of the most important modifications is the introduction of a special VAT settlement procedure for the provision of telecommunications, broadcasting and electronic services to non-taxable foreign persons from other EU Member States. This procedure is called the MOSS procedure, or Mini One Stop Shop. What is it and what tax obligations does it involve? We explain below.
Mini One Stop Shop - what is it?
As already mentioned, the Mini One Stop Shop (MOSS) is a special VAT settlement procedure for the provision of telecommunications, broadcasting and electronic services to consumers from EU countries.
The specificity of this procedure is that the taxpayer can settle VAT on these services in the country in which he has his registered office, without having to register for VAT in foreign countries where he provides broadcasters, telecommunications and electronic services to non-taxable persons .
Mini One Stop Shop - how to register?
To be able to use the Mini One Stop Shop (MOSS) procedure within the European Union, the taxpayer must register on the VIU-R form. Applications should be made to the Second Tax Office in Warsaw (Śródmieście).
Additionally, in order to register, the following statements must be submitted:
- on compliance of the business address with the VAT-R registration data;
- consent to receive letters by electronic means - only for MOSS - obligatory e-mail address, contact person and telephone number.
Mini One Stop Shop - settlement declaration
According to the new regulations, a taxpayer using the EU Mini One Stop Shop (MOSS) procedure is obliged to submit settlement declarations - VIU-D. Pursuant to Art. 130c of the VAT Act, settlement declarations should be submitted in electronic form to the Second Tax Office in Warsaw - Śródmieście. Importantly, the settlement declaration should be submitted by the 20th day of the month following a given quarter and is not postponed when it falls on Saturday, Sunday and public holidays. It is not possible to use monthly billing.
Mini One Stop Shop - tax payment
All values reported in the VIU-D declaration should be expressed in euro. The tax is payable to the bank account of the Second Tax Office in Warsaw - Śródmieście, also in this currency.
Where payments for the provision of telecommunications services, broadcasting services or electronic services have been made in currencies other than euro, their conversion into euro shall be the exchange rate published by the European Central Bank on the last day of the relevant accounting period, and if it is not published therein. day - the exchange rate published the next day.
The tax must be paid at the time of submitting the VAT return. However, if the taxpayer fails to make the payment at this stage, then it should be made no later than by the date of submitting the tax return, i.e. on the 20th day of the month following a given quarter.
The transfer title should include the unique reference number (UNR) that is assigned to each submitted declaration.
If the taxpayer fails to make the payment or does not pay the full amount, the Member State of identification will send a reminder by electronic means on the 10th day from the date on which the payment should have been made.
Notorious non-payment of tax will result in excluding the taxpayer from the special VAT settlement procedure.
Detailed rules for the payment of tax by taxpayers using the special Mini One Stop Shop procedure are explained in the Mini One Stop Shop Guide for VAT.