The new VAT MOSS regime is now available in Italy. This scheme sets out and simplifies the Value Added Tax (VAT) formalities arising from direct e-commerce (intangible goods) carried out within the European Union (EU) with subjects who do not hold a VAT code.
Mini One Stop Shop (MOSS)
From 2015 the changes to the VAT rules provided in EC directive 2008/8/EC will also apply in Italy, relating to direct e-commerce for intangible goods. Those changes will also affect telecommunication and teleradiodiffusione services.
In particular, the territoriality of VAT for those services, rendered to EU resident individuals without VAT number, will be ‘anchored’ to the country of the purchasing individual and irrespective of the residence of the supplier.
Following the above changes, a new special regime has been introduced in Italy: “Mini sportello unico” the so-called, “MOSS” (mini one stop shop), that allows suppliers with VAT numbers to meet their VAT obligations in a single EU State (through a web platform), so avoiding the need to set up a VAT identification in every EU member State where their services are purchased.
Only the following categories of tax payers can registrar with the Italian “MOSS”:
- those domiciled in Italy;
- those resident in Italy provided that they have not elected domiciled abroad;
- those domiciled or resident outside the EU but having a permanent establishment in Italy.
VAT subjects domiciled or resident outside the EU, which are neither based nor identified in any EU State will on the other hand be obliged prior to registering with the MOSS and in order to adhere to this regime, to identify themselves for VAT purposes in a single EU member State.
More specifically, via the MOSS, and subject to registration, it will be possible to file online the quarterly VAT returns relating to services rendered to individuals without a VAT number in other EU States and to pay VAT due to the EU State of identification which will in turn provide for the transmissions of the return and the VAT received to the other EU States where the service was “consumed”, over a secure network.