EU VAT: Commission publishes pan-European MOSS VAT compliance rules for micro business

The European Commission has published full details of the reporting requirements for compliance with the new EU-wide VAT rules for MOSS relating to broadcasting, telecoms and electronic (BTE) services and new basic guidance for micro-businesses.

The country-by-country report, in the form of an excel spreadsheet, describes the rules applicable in each EU member state with regard to BTE services to private individuals (final consumers) located in the EU and the application of the VAT Mini One Stop Shop (MOSS).