EC VAT guidelines on MOSS refunds

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.