A: In application of Directive 2006/112 / EC as amended by Directive 2008/8 / EC, taxable persons who provide electronic services or telecommunication and broadcasting services to European final consumers can fulfill their VAT obligations through the Telematic Portal called "Mini one Stop Shop" or "Mini Sportello Unico (" MOSS "). The MOSS is also an optional taxation regime that operates as a modification of the place of VAT taxation applicable to TTE services and B2C electronic services. According to the aforementioned provisions of European Union law, in fact, the taxation for VAT purposes of these transactions takes place in the Member State of the final consumer and not in that of the provider; through the MOSS, therefore, the supplier is not required to identify himself in order to carry out the prescribed obligations (declarations and payment) in each Member State where it provides its services.

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112 / EC and Directive 2009/132 / EC as regards certain obligations relating to value added tax for the provision of services and distance sales of goods, implemented in Italian law with the legislative decree of 1 June 2020, n. 45, provides that up to the minimum annual threshold of 10,000 euros, as the value after tax, the VAT will be applied in the country where the transferor is the taxable person; if, in the course of a calendar year, the minimum annual threshold of 10,000 euros is exceeded, the ordinary tax criterion based on the place of destination of the goods will apply, starting from that date. When the monetary limit is exceeded, the assignors, as taxable persons, will be able to opt for registration with the Moss, as an alternative to identification, for tax purposes, in the individual countries where the sales are carried out and adopting the rules of billing in your own Member State.
Upon exceeding this threshold, the seller must identify himself in each Member State to fulfill the VAT obligations required by each EU country in which a private sale is made, regardless of the amount of the sale. Alternatively, starting from the same date it will be possible to exercise the option to apply the MOSS mechanism, currently used only for direct electronic commerce, thus avoiding the obligation to open a VAT position.
Within these limits, without prejudice to the application of the special provisions relating to the type of goods placed on the market (e.g. goods subject to excise duty, food supplements, etc.) and those relating to labeling, the business activity can be considered a cross-border supply of services which, when carried out outside the State of establishment on an occasional and temporary basis, is not subject to authorization or prior communication to the authority.

 

Last update 22/02/2023