If you supply telecommunications services, broadcasting or electronic services to private individuals in other EU Member States, you can make use of the Mini One Stop Shop scheme. As from 1 January 2015, this scheme will allow you to state the VAT you have to pay on these services through one country: the Member State where you are registered for this.
Both EU-based and non-EU-based companies can participate in this scheme. Participation is not compulsory. If you do not make use of this scheme, you will have to register, file a return and pay VAT in all Member States where your customers live.
How does the scheme work?
You send in your VAT notification (VAT return) in digital form through the secure section of our website. We will then transmit the VAT notifications, together with the VAT paid by you, to the relevant Member States via a secure communications network.
Once we have transmitted the notification and the payment to the relevant Member States, they will take over the processing of your VAT notification from us.
Who and when to register in the Netherlands?
If you meet the condition, you can register in the Netherlands as from 1 October 2014. There are 2 schemes: the EU scheme and the non-EU scheme.
You register for the EU scheme if you meet one of the following conditions:
- You have a principal establishment in the Netherlands.
- Your principal establishment is based outside the EU, but you have a fixed establishment in the Netherlands.
If you have several fixed establishments in the EU and your principal establishment is based outside the EU, you can also register in another EU Member State.
You register for the non-EU scheme if you meet the following conditions:
- Your principal establishment is not based in the EU.
- You have no fixed establishment in the EU.
- You are not registered for VAT in the EU.
If you meet these conditions, you can register in the Netherlands or another EU Member State.
Please note!
You can register for the scheme in one Member State only.
How to register in the Netherlands?
If you want to register for the EU scheme in the Netherlands, you can register for this by computer by completing the form Request for registration in the Netherlands for paying VAT in EU countries (EU scheme) in the secure section of our website. If you have any questions, you can contact the Tax Information Line.
If you want to register for the non-EU scheme in the Netherlands, you can, from 1 April onwards, register for this by computer by completing the form 'Request for registration in the Netherlands for paying VAT in EU countries (non-EU scheme)'. If you have any questions, you can contact the Tax Information Line Non-Resident Tax Issues.
Once we have received and approved the required data, these data will be stored and sent to the other Member States.
From which date can you file VAT notifications via the Netherlands?
If you register, you can participate from the first day of the next calendar quarter.
If you have already provided a digital service in the current quarter, you can participate from the date on which this service was provided. In that case, however, you must have registered by the 10th day of the month following the month in which this service was provided. We will send you a confirmation of your registration.
Change to your registration
If you want to change your registration, for example because your situation has changed, you should notify us no later than the 10th day of the month following the month in which your situation changed. If you want to change your registration, you should contact Belastingdienst kantoor Buitenland, Postbus 2865, 6401 DJ Heerlen, the Netherlands.
Deregistration and exclusion
You can make use of the scheme, but this is not compulsory. You can also deregister. In that case, you will be unable to register again during the next 2 calendar quarters. Has your principal establishment moved from the Netherlands to another Member State? Or do you no longer have a fixed establishment in the Netherlands? And do you want to continue to make use of the scheme? In that case, you will have to deregister in the Netherlands and register for the scheme again in the other Member State.
We may exclude you from the MOSS scheme for the following reasons:
- You no longer supply telecommunications services, broadcasting and electronic services to private individuals.
- You fail to file your notification or make payment in time for 3 consecutive quarters.
How to deregister?
You should inform us of this at least 15 days before the end of the calendar quarter preceding the quarter in which you want to stop using the scheme. So if, for example, you want to deregister from 1 July 2015, you should inform us of this before 15 June 2015. As long as you are registered, VAT notifications will be generated for you in the secure section of our website. You will then be obliged to complete and send these notifications.
Filing a quarterly VAT notification
You must file a quarterly digital VAT notification via the secure section of our website. Here, it does not matter whether you supplied telecommunications, broadcasting or electronic services during this period. Even if you did not supply any services, you still have to file your notification.
Which services to state in your VAT notification
In the VAT notification, you state the details of the telecommunications, broadcasting or electronic services you supplied to private individuals.
Please note!
You cannot apply for a refund of input tax by filing a VAT notification. Please visit our website for information about how to apply for a refund (only in Dutch) of this VAT. Your VAT notification is separate from your regular VAT return.
You state, among other things, your supplies and the totals of the VAT you have to pay in each country. In doing so, you use the rates applicable in the relevant Member State.
Do you supply services to consumers living in a country in which you have a fixed establishment? In that case, you must state these supplies in the country of your fixed establishment.
Example
Your head office is based in the Netherlands and you have a fixed establishment in Germany. The head office supplies services to consumers in France and the fixed establishment supplies services to consumers in Germany and Belgium.
You enter the following supplies in the notification:
- For ‘Supplies from the Netherlands’, you enter the supplies to consumers in France.
- For ‘Supplies from a fixed establishment in another Member State’, you enter the supplies to consumers in Belgium.
In Germany, you state the supplies to consumers in Germany.
Within what period must you file your notification?
You must file your VAT notification to us in digital form no later than 20 days after the end of a period. The dates on which we must have received your notifications are: 20 April, 20 July, 20 October and 20 January. This date does not change if the date falls during the weekend or on a holiday. You may not file your VAT notification before the end of the period.
You fail to file your notification in time
If you failed to file your VAT notification within 30 days after the end of the period, we will send you a digital demand to remind you that you still have to file your notification. Any further demands will be sent by the Member State where you supplied the service (the Member State of consumption). The Member State involved will charge the fines and costs for sending the VAT notification too late. If you receive a demand for 3 consecutive quarters and you still fail to file a VAT notification within 10 days after these demands, you will not meet our conditions and you will be excluded from the scheme.
Correction of your VAT notification
You can make a correction of your VAT notification via the secure section of our website. You can do so up to 3 years after the deadline for filing the original VAT notification. We will forward this correction to the relevant Member States. You will pay us the VAT due and we will distribute this among the Member States. If the correction results in a VAT refund, we will take care of restitution. After the end of the 3-year period, you should also directly contact the Member State where the service was supplied.
You pay EU VAT in euros
You file the VAT notification in euros. If you have to convert an amount into euros, you should do so on the basis of the exchange rate published by the European Central Bank on the last day of the period.
How to pay?
You pay us the VAT in a lump sum. This amount equals the total VAT amount of your VAT notification. You have to pay no later than 20 days after the end of the period. We will break down your VAT notification into the relevant Member States and forward these data. We will then distribute the money among the Member States. Payments can be made into account number: NL88 INGB 0000 4410 47, BIC: INGB NL2A, in the name of “Belastingdienst” in Apeldoorn, the Netherlands.
If you fail to pay the full amount (or fail to do so in time), we will send you a digital demand. This demand will be sent on the 10th day following the payment deadline. You cannot make a payment arrangement for this. If you still fail to make payment after the demand, it will be up to the relevant Member State to send more demands or to take further steps.
If the Member State where you supplied the service has already sent you a demand, you can no longer pay the VAT to the Dutch tax authorities. You will then have to pay the VAT to the relevant Member State directly.
If you still make payment to us, the payment will not be transferred to the other Member State, but will be refunded to your account. Any fines and costs for late payments will be charged by the Member State where the service was supplied.
If you receive a demand for 3 consecutive quarters and you fail to make payment within 10 days after issue of each of these demands, you will not have complied with the conditions of the scheme. You may then be excluded from the scheme.
Overpaid amount after correction
If you made an error in your VAT notification and you correct this error, it could be that you paid an amount in excess. We will refund the overpaid amount if you made the correction before we transferred to amount received to the relevant Member State. If you made the correction after we have already transferred the amount received, this Member State will repay the overpaid amount into your account according to the procedures of this country.
Records
In your records, you should store all information about digital services you supply to private individuals. This could be general information, such as:
- the Member State of consumption where you supply the service
- the type of service
- the date on which you supply the service
- the VAT due
But also more specific information, such as:
- data on any advance payments
- data on the place of residence or habitual residence of the customer
These data should be stored for 10 years after the end of the year in which the services were supplied. These data should be provided in digital form at the request of the Dutch or foreign tax authorities.
Invoices
Invoices are subject to the rules of the Member State to which you supply the service. More information about invoicing rules in the EU can be found on the website of the European Commission (only in Dutch).
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