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The MOSS scheme (“Mini One Stop Shop”) and it is application regarding Bulgarian companies

MOSS represents a one-stop-shop scheme for the provision of services for VAT purposes.

This is an optional regime that allows in certain cases to account for VAT – normally due in the multiple Member States – in just one Member State.

It is introduced for the sake of convenience and avoids registering in the different Member States. It follows the change to the VAT place of supply rules, where the supply generally takes place in the customer’s Member State, and not the Member State of the supplier.

Principles upon application of MOSS scheme

It is applicable regarding taxable persons supplying to non-taxable persons

The following services enter into the scope:

By MOSS the taxable person does not need to register with tax authorities in every Member State the person sells to. Instead, the person can register for VAT, file VAT returns, and make payments in one single place.

If the taxable person chooses to apply the rules of the MOSS scheme, he should apply them to the customers in all Member States that he supplies to.

MOSS operates under two schemes:

MOSS in both the cases shall be applied in compliance with rules about:

Application of MOSS scheme by Bulgarian companies

The above applies regarding a Bulgarian company registered in Bulgaria for the purposes of the application of the VAT MOSS system.

That includes:

The article above is for information purposes only. It is not a (binding) legal advice. For a thorough understanding of the subjects covered and prior acting on any issue discussed we kindly recommend Readers consult Ilieva, Voutcheva & Co. Law Firm attorneys at law.