From January 1, 2015, all telecommunication, electronic and broadcasting or television services provided by a company or a professional to particular final consumers, established or residing in European countries other than the one of the provider of that service must be taxed in the State of establishment or residence of the final consumer. This means that the operators that provide the service must pay VAT for each State in which their final consumers are located.
In order for the operators to comply with these tax obligations correctly, the Tax Agency offers a telematic service called Mini One-Stop Shop (MOSS or ““Mini Ventanilla Única”). The purpose of this optional regime is to make things easier for companies after the new localization rules, since it will allow them not to have to identify and register in each State, but they will be able to submit all these declarations through their State of Identification.
Below we collect and answer some of the most frequent questions about the Mini One-Stop Shop so that you can clarify all your doubts.
Can the Mini One-Stop Shop be used in all types of services?
No, it can only be used by professionals and companies who provide telecommunications, broadcasting or television and electronic services and whose addressee is a private individual established or domiciled / residing in an European State other than the provider’s one.
If these services are provided exclusively to entrepreneurs or professionals, the Mini One-Stop Shop can not be applied.
What is meant by telecommunications, broadcasting or television and electronic services?
Telecommunication services are those that aim to transmit, emit and receive signals, texts, images and sounds or information of any type by radio, optical media, wire or other electromagnetic means. It includes the assignment or granting of rights to the use of media.
Broadcasting and television services are those that provide audio and audiovisual content through communication networks to be heard or viewed simultaneously.
The services provided by electronic means are those that consist of the transmission sent and received at destination by means of processing equipment and entirely transmitted, transported and received by cable, radio, optical system or other electronic means.
Especially they are:
- Supplies and accommodation of computer sites.
- Program supplies and their update.
- Supplies of images, text, information and availability of databases.
- Distance education supplies.
- Remote maintenance of programs and equipment.
Telecommunications, radio broadcasting or television and electronic services are also known as TRE services.
How to register at the Mini One-Stop Shop?
It is necessary to apply for registration by submitting Form 034 electronically. For this, it is required:
- An individual identification code, which will be issued by the Tax Agency. To obtain it, it is necessary to inform the AEAT through this email: moss@correo.aeat.es
- An electronic certificate recognized according to the conditions established by Law 59/2003. If the entrepreneur or professional is a natural person who acts on their own behalf, they can also use an identification and authentication system with a password in a previous registration as a user (PIN24H).
Once registered, from when can the Mini One-Stop Shop be used?
This special regime can be applied from the first day of the following quarter to the one in which the company or professional submits to the Tax Agency his declaration of beginning of his operations included in one of the special regime of the Mini One-Stop Shop.
Is it possible to leave the Mini One-Stop Shop?
Yes, it is possible to leave the scheme at any time voluntarily, whether or not you continue to provide TRE services.
It is only necessary to inform the Tax Agency at least 15 days before the end of the quarterly period prior to the one in which it is intended to stop using the Mini One-Stop Shop.
If you want more information about how the Mini One-Stop Shop works or doubts about whether your business is suitable to use it, contact us. We are a specialized tax advice and you can count on us for any matter related to the Tax Agency.
