Mini One Stop Shop - gouvernement · Page 3 Overview - II Mini One Stop Shop (MOSS) •...
-
Upload
vuongtuyen -
Category
Documents
-
view
231 -
download
0
Transcript of Mini One Stop Shop - gouvernement · Page 3 Overview - II Mini One Stop Shop (MOSS) •...
Mini One Stop Shop VAT on electronically supplied services
Page 2
Overview – I Mini One Stop Shop (MOSS)
Council Directive 2008/08/EC
• Place of supply from 1st January 2015 of all electronically supplied distant B2C
services (B2C e-Services):
o telecommunication services;
o television and radio broadcasting services;
o electronic services;
the country where the consumer resides (Member state of consumption, MSCON).
• Definition of two optional schemes:
o non-Union scheme: Extension of the scope of the existing VoeS scheme (as from July 2003) to cover telecommunication and broadcasting services;
o Union scheme: conceptually similar to non-Union scheme.
Page 3
Overview - II Mini One Stop Shop (MOSS)
• Simplification of obligations on businesses
o engaging in activities in Member states (MS) of the European Union where
they are not established.
• If opting for MOSS taxable persons (TPs) supplying B2C e-Services designate o one MS of the European Union as member state of identification (MSID).
• MOSS enables TPs to have a single point of electronic contact in the EU for: o VAT identification; o declaration; o and payment of due VAT on B2C e-Services supplied within the EU.
Page 4
Union scheme Non-Union scheme
MOSS - 2 eligible schemes
Place of business or fixed establishment within the EU
• Place of business outside of EU; • no fixed establishment within the EU; • not registered or otherwise obliged to
register in the EU.
Supplied B2C e-Services in any MS of EU except the MS of establishment
Supplied B2C e-Services in any MS of EU
Restricted choice of MSID: • If place of business within EU, MS where place of business is based; • If place of business outside the EU, MS where a fixed establishment is based.
Free choice of MSID
Individual VAT identification number: • identical to the VAT number allocated for
domestic supplies.
Individual VAT identification number: • of the format EUxxxyyyyyz.
Page 5
Overview - III Mini One Stop Shop (MOSS)
• Competences, rights and duties of both, MSID and MSCON, clearly delimited from one another:
o limited set of obligations imposed upon MSID vis-à-vis MSCON/other MS,
o MSCON still administers and audits the VAT due to him.
• Early registration to one of the optional schemes of MOSS from 1st October 2014.
• MOSS is fully operational from 1st January 2015.
Early registration phase VATMOSS operational
01/10/2014 01/01/2015
Page 6
What is VATMOSS?
Emanation of MOSS in Luxembourg:
a multilingual web-portal named VATMOSS
• Three objectives are pursued:
o comply with EU legal basis as well as EU specifications;
o provide businesses a complete and coherent overview of their activities covered by VATMOSS
• follow the treatment of VAT returns;
• follow payments and transfers among Member states
• Access different views of VAT returns
o make available to TPs a user-friendly web-interface with the support of the CTIE (Centre des technologies de l’information de l’Etat - Renow);
• Decision to automatically migrate VoeS users to VATMOSS.
Page 7
HOW TO OPT FOR VATMOSS Registration process
Page 8
Connect with your secured certificate
• TP already known to national VAT system:
o secure connection to VATMOSS with their existing LuxTrust card.
• TP unknown to national VAT system:
1. order online a LuxTrust card (www.luxtrust.lu);
2. get an eTVA access (eTVA - l'administration en ligne);
3. connect to VATMOSS.
Page 9
Registration process
Registration process:
1. TP submits initial registration request;
2. Indirect tax administration (AED) acknowledges receipt of the registration request;
3. TP confirms his email address;
4. AED validates registration request;
5. AED notifies registration confirmation via VATMOSS.
Registration
request
Acknowledgment receipt
(notification)
Email confirmation
AED validation Registration confirmation (notification)
Early registration phase VATMOSS operational
01/10/2014 01/01/2015
Page 10
Register your company - I
First connection Register your company
Page 11
Data imported from national VAT system
Enforcing email notifications of message received on VATMOSS
Register your company - II
Page 12
Fixed establishments within EU (VAT ID, if not ,TRN)
Identification for other VAT purposes
In case first supply takes place before the default date, a date of first supply of B2C e-Services can be provided
Saving a draft of the registration request
MSEST
Register your company - III
Page 13
History of notifications
Registration process Finalised - I
Page 14
History of notifications
Electronically signed PDF in three languages
Registration process Finalised - II
Page 15
Registration process
• Pre-initialised registration request with imported data from national VAT system.
• Saving drafts of a registration request or a registration update.
• Notifications:
o acknowledgment receipts (registration/registration update);
o confirmation of AED validations (registration/registration update);
o downloadable as electronically signed PDF-versions.
• Preferences:
o setting of your default language;
o possibility to force sending an email when a notification is received on the web-portal.
• History of notifications received from MSID.
Page 16
HOW TO SUBMIT YOUR SINGLE VAT RETURN
VAT return process
Page 17
Deadlines – I
• A VAT return for each calendar quarter
• Supplies covered by VAT return:
o all supplies carried out by TP and eventually his fixed establishments in MSCON where TP has neither his business establishment nor a fixed establishment;
o If no supplies during a calendar quarter: a nil VAT return must be submitted.
• VAT return submission deadlines:
o within 20 days of the end of a calendar quarter.
• If no VAT return submitted within 30 days of the end of the calendar quarter:
o MSID automatically reminds TP to submit a return and to pay due VAT;
o any further reminders will be issued by MSCON.
VAT Return Q4.2016 DEPOSIT + PAYMENT Possible MSCON
Reminder
01/10/201616 01/01/2017 20/01/2017 30/01/2017
MSID Reminder
Page 18
Deadlines - II
• VAT return changes to a submitted VAT return:
o to be made by amendments to that return;
o not by adjustments to a subsequent return;
o amendments accepted by MSID within 3 years of the submission deadline.
• VAT return transmission to MSCON/MSEST:
o after splitting of submitted VAT returns by concerned MSCON;
o different VAT returns for MSCON and MSEST.
• Payment transmission to concerned MSCON:
o on a monthly basis (transfer shall take place at the latest 10 days after the end of the month during which the payment was received);
o latest VAT return version taken into account.
20/01/2020
VAT Return Q4.2016 DEPOSIT + PAYMENT Possible MSCON
Reminder
01/10/2016 01/01/2017 20/01/2017 30/01/2017
MSID Reminder
AMENDMENT
Page 19
History of VAT returns
VAT return draft
Unique reference number for each VAT return
VAT return and amendment distinguished by a timestamp
VAT return submission - I
Page 20
Import XML data
NIL return
B2C e-Services from MSID to MSCON
Free input of VAT amount
Officially known standard and reduced VAT rates
VAT return submission - II
Page 21
Selected fixed establishments from
dropdown list
MSCON
Unlisted VAT rate
B2C e-Services from MSEST to MSCON
Submission of VAT return implies transmission to concerned MSCON
VAT return submission - III
Page 22
VAT return submission
• Initialisation of a specific VAT return:
o data import from a previous VAT return;
o data import from xml file;
o selection of known fixed establishments from dropdown list.
• Saving of drafts of a specific VAT return before submitting to MSID.
• Notifications of acknowledgment receipt:
o possibility to be notified by email.
• Submitted VAT return downloadable as a PDF.
• VAT return transmission to MSCON /MSEST on a daily basis.
• History of submitted VAT returns and related official correspondence.
Page 23
HOW TO PAY DUE VAT Payment process
Page 24
Payments of due VAT
• Payment properties:
o single payment order to specific AED bank account for all B2C e-Services;
o payment order mentions unique VAT return reference number;
o payment to be made within 20 days of the end of the calendar quarter;
o overpayments are directly reimbursed to TP.
• Transferring the payments and payment information to MSCON:
o monthly basis after splitting the payment by concerned MSCON;
o underpayment split proportionnally.
• No payment or underpayment received within 30 days of the end of the calendar quarter:
o MSID automatically reminds TP to pay due VAT amount;
o any further reminders will be issued by MSCON;
o MSID is not involved into recovering the related quarter payment after MSCON reminder.
Page 25
HOW TO MONITOR YOUR VATMOSS ACTIVITIES
Monitoring process
Page 26
For a specific VAT return
• MSCON view breaking down the due VAT by MSCON and tax rate;
• MSEST view breaking down the due VAT by MSEST and tax rate;
• MSCON view connects the due VAT amount to financial transactions:
o payments from TP to MSID;
o transfers by MSID to MSCON;
o refunds by MSID or MSCON to TP.
• Statement of accounts for a specific VAT return listing all financial transactions by issuer and recipient.
• History of official correspondence by MSID, MSCON and MSEST.
Page 27
List of MSCON
VAT return details
Payments monitor
MSCON Reminder
Last payment information update
VAT return version known by MSCON
MSCON view of a VAT return
Page 28
MSCON view of a VAT return
Standard VAT return MSCON view
B2C e-Services divided into 2 sub-entities: I. Supplies carried out by MSID to MSCON; II. Supplies carried out by MSEST to MSCON.
One entity of B2C e-Services:
I. Supplies listed by MSCON.
Within sub-entities supplies regrouped by: • tax rate.
Supplies to MSCON regrouped by: • tax rate; • corresponding VAT return version.
No linking of due VAT amount to payments. Linking of due VAT amount to financial transactions: • received payments; • transferred payments; • refunds; • retentions.
Page 29
List of MSEST
MSEST view of a VAT return
Page 30
MSEST view of a VAT return
Standard VAT return MSEST view
B2C e-Services divided into 2 sub-entities: I. Supplies carried out by MSID; II. Supplies carried out by MSEST.
One entity of B2C e-Services:
I. Supplies listed by MSEST.
Within sub-entity II. supplies regrouped by: • fixed establishment and affected MSCON; • tax rate.
Supplies regrouped by: • fixed establishment and affected MSCON; • tax rate; • corresponding VAT return version.
Page 31
History of financial transactions related to selected VAT return
Statement of accounts
Page 32
History of notifications by issuing country
History of notifications
Page 33
HOW TO OPT OUT FROM VATMOSS Exclusion process
Page 34
Exclusion request by TP Exclusion by MSID
Exclusion rules
Reasons: I. MSID assumes that the taxable activities
of TP covered by the special scheme have ceased;
II. TP persistently fails to comply with the rules relating to the special scheme.
Reasons: I. notifies MSID that he no longer supplies
B2C e-Services; II. requests to leave VATMOSS voluntarily; III. requests to be identified in a new MSID; IV. wants to change the applicable scheme.
Quarantine period:
• 8 calendar quarters in case of exclusion reason II. from the date of cessation.
Quarantine period:
• 2 calendar quarters in case of exclusion reasons I. or II. from the date of cessation.
Page 35
Exclusion reason
Exclusion request
Page 36
Exclusion process
Exclusion process:
1. TP submits exclusion request;
2. AED acknowledges receipt of the exclusion request;
3. AED notifies an exclusion confirmation via VATMOSS with indication of effective date of cessation.
• You can always update your registration data during exclusion period;
• You can register to VATMOSS after quarantine period.
Exclusion request Acknowledgment receipt
(notification)
Exclusion
confirmation
(notification)
Page 37
Formalities to be done in order to register to VATMOSS
Introducing VAT on B2C e-Services as from 2015
Early registration phase to VATMOSS on www.vatmoss.lu
from 1st October 2014
General VAT related information can be found on the indirect
tax administration’s website : www.aed.lu