Raising on behalf of the case G2294153 -
Are there any templates prepared for the MOSS reporting in the IFSApplication10? EU legislation – common system of VAT – Mini One Stop Shop (MOSS)
When providing electronically provided services, telecommunications services and radio and television broadcasting services, the place of performance is moved to the place of the recipient of the service. The service provider must to declare the tax in the state of the recipient of the service, and the related VAT obligations. A special regime of one administrative place (so-called Mini One Stop Shop - MOSS) is for taxable persons who provide these services cross-border in the EU.
The simplification is that a taxable person who will use this scheme will not have to register for VAT in each individual EU State where the service has been supplied, but will fulfill his VAT obligations through only one EU State. The tax administration of that EU State will then collect, record and pay the tax collected to the EU States concerned.