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MEPs report on extending MOSS

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The EU Parliament’s committee on economic and monetary affairs has published its draft report on the Commission’s proposed changes to IT systems and administrative procedures for extension of the VAT mini one stop shop to services beyond the current scope of telecommunications, broadcasting and electronically supplied services and to include distance sales of goods.

This proposal involves amendments to the EU regulation on administrative cooperation and combating fraud in the field of VAT. It is a technical alignment of the regulation to accompany the main proposal for amendments to the principal VAT directive, on which the committee reported in May.

Both proposals are part of the Commission’s wider package of proposed VAT directive changes on ‘Modernising VAT for cross-border B2C e-commerce’, issued in December 2016, aimed at improving operation of the VAT system in the context of the digital economy.


Issue: 1357
Categories: News , VAT