The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
The guidance confirms that a person supplying telecommunications broadcasting or electronic services for consumption in another EU member state under the MOSS scheme shall be entitled to a refund under the VAT Refund Directive (Directive 86/560/EEC) in relation to the deductible VAT borne in the member state of consumption.
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The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
The guidance confirms that a person supplying telecommunications broadcasting or electronic services for consumption in another EU member state under the MOSS scheme shall be entitled to a refund under the VAT Refund Directive (Directive 86/560/EEC) in relation to the deductible VAT borne in the member state of consumption.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
