The Mini One Stop Shop came into force on 1 January 2015 and allows taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union.
The Mini One Stop Shop is divided into two schemes; EU scheme and Non-EU scheme. For further information on these topics you may also wish to download the Explanatory Notes on the EU VAT changes to the place of supply rules and the Guide to the VAT Mini-One-Stop-Shop from the following links:
EU SCHEME
(To register and submit the returns, please login either using the E-ID or the VAT Account)
NON-EU SCHEME
(To register please click here, to submit the returns please login either using the E-ID or the VAT Account)
E-ID System
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VAT Account
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Guidelines to Log In
A taxpayer or a taxable person, who is a physical person, in possession of an e-ID can simply login using his personal e-ID, for the purpose of filing forms in connection with his own personal tax and VAT affairs.
Where a person cannot be issued with an e-ID the VAT Account shall be used instead.
· To register for an E-ID please click here
· To register for a VAT Account, where a person cannot be issued with an e-ID, please click here
In cases of Assigned or Delegated services, additional forms are required. These are called CFR forms. Please click here to follow the guidelines that lay down the respective procedures. The CFR forms can be downloaded here.
If a taxpayer or a taxable person is a company, partnership or other legal person, it can only file forms electronically if it has appointed a representative for this purpose.
For the Access Manager Portal please click here
A Tax representative assigned as an Access Manager, as per the CFR01 form (Registration as Tax Representative), can make use of the Access Manager Portal to assign clients services to sub users.? (Basic E-id Authentication)
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