Latest update - filing deadline for Q2-2016

With regard to Q2-2016, businesses currently registered for the VAT MOSS must, no later than July 20th 2016:

- File your quarterly VAT declaration online using your subscriber account accessible via the impots.gouv.fr website, using the link "Accéder au Mini-guichet TVA UE" (Access the EU VAT MOSS) and then "Déposer une declaration" (Filing a VAT declaration).

- Pay the corresponding VAT by bank transfer. Payments must be made in Euros to the account of the Foreign Business Tax Service at the Banque de France, using the following banking details:

IBAN : FR76 3000 1000 6449 3200 9365 318
BIC/SWIFT : BDFEFRPPCCT

VAT Mini One-Stop Shop (MOSS) for services supplied by electronic means

As of 1 January 2015, telecommunications, radio and television broadcasting services and services provided by electronic means will be taxed at the place of consumption where they are supplied by entities liable for tax, whether or not they are based in the European Union (EU), to persons who are not liable ("consumers") and whose permanent address or usual place of residence is within the EU. Services provided by electronic means will thus be liable for the VAT rate in force in the Member State in which the consumer is resident. The provider must therefore file and pay VAT in every Member State where services are consumed. Nevertheless, streamlining of filing obligations is planned prior to the introduction of a single one-stop shop.

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The basic facts

Taxable entities based in France that provide services by electronic means to consumers in other EU Member States where they do not have permanent establishments can now settle the VAT owed on these services via the VAT Mini One-Stop Shop (MOSS).

This streamlining measure allows the taxable entities in question to avoid having to register in each Member State of consumption to file and pay VAT.

In the same way, businesses established in non-EU countries that provide services by electronic means to consumers domiciled in the EU can register to pay VAT in a single EU Member State, even if they have customers in several States ("non-EU regime").

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Does this apply to me?

Any taxable entity based in France (or outside the EU) can register for the MOSS provided that they supply telecommunications, radio and television broadcasting services and services provided by electronic means to consumers residing in another EU Member State where the entity does not have an establishment and where it is not registered to pay VAT. The MOSS is available to businesses established in France ("EU regime") or outside the EU ("non-EU regime").

Example

  • My business is established in France, and I provide consumers in Belgium with video-on-demand services. Starting on 1 January 2015, I must apply the VAT rate applicable in Belgium (21%). I must then file and pay VAT in Belgium. To avoid having to go through the administrative formalities in Belgium, I can sign up for the French tax authorities' Mini One-Stop Shop and make quarterly filings and payments of the VAT I owe in Belgium. France (the Member State of identification) will then transmit my filing data and pay the VAT over to Belgium (the Member State of consumption).

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When should I sign up?

As of November 2014, businesses established in France (or not established in the EU) can register for the VAT MOSS to file VAT declarations concerning services provided to consumers resident in another EU Member State. Registration for the MOSS takes effect on the first day of the quarter following the one in which the taxable entity requested registration.

Example

  • As of 1 January 2015, I supply electronic services to consumers resident in Belgium. If I want to pay VAT via the MOSS, I need to register by 31 December 2014 at the latest, and file my VAT declaration for Q1 no later than 20 April 2015.

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How to register

To sign up for the MOSS, a business must have a subscriber account and have registered for the "Consulter votre compte fiscal" (Check your tax account) service. Businesses that sign up for the MOSS must fill out an application form that can be accessed using the link "Accéder au Mini-guichet TVA UE" (Access the EU VAT MOSS).

Remember

  • "Accéder au Mini-guichet TVA UE" (Access the EU VAT MOSS) is available - in addition to other online procedures - from your business's subscriber account under the heading "Professionnels" on the impots.gouv.fr homepage.


Example

  • If I have a subscriber account and if I have signed up for the "Consulter votre compte fiscal" (Check your tax account) service, I click on "Accéder au Mini-guichet TVA UE" (Access the EU VAT MOSS) and then fill in the relevant information. After my application is checked and approved by the appropriate department, I can file and pay VAT owed on electronic services I provide in every Member State of consumption. I must do so no later than the 20th of the month following the calendar quarter in question.


Details to provide when you register:

  • VAT identification number
  • Company name
  • Postal address
  • E-mail address and website
  • Name of contact person
  • Telephone number of contact person
  • Bank account details
  • Date of start of regime
  • Type of services provided

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When to declare VAT via the MOSS

You must file your VAT declaration via the MOSS for each quarter, no later than:

  • 20 April for Q1 (1 January-31 March)
  • 20 July for Q2 (1 April-30 June)
  • 20 October for Q3 (1 July-30 September)
  • 20 January for Q4 (1 October-31 December)

Please note: the filing deadline is always the same, even when it falls on a weekend or holiday. Please plan your VAT filing and payment accordingly.

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Information to enter on the VAT declaration submitted via the MOSS

Your quarterly VAT filing must be filled out online from your subscriber account accessible via the www.impots.gouv.fr website. (Click on "Espace professionnel", and then on "Accéder au Mini-guichet TVA UE" (Access the EU VAT MOSS). You must provide the following information:

  • For each Member State of consumption in which VAT is owed, the total value in euros of the service provided during the calendar quarter in question
  • The applicable VAT rates (in the form, a pulldown list specifies the current VAT rates in each Member State of consumption)
  • The amount of the corresponding tax broken down by tax rate
  • The total amount of VAT due (sum of VAT owed in each Member State of consumption)

If your business is based in France, you must, where appropriate, indicate for each Member State in which you have a permanent establishment:

  • The total value of services carried out by each of your permanent establishments, broken down by Member State of consumption
  • The individual VAT identification numbers or, failing this, the tax registration numbers for each of your establishments

Please note: if, during a given quarter, you have not provided any services in the EU covered by the VAT MOSS, you must file a "null" declaration (total amount of VAT owed = 0).

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Can I deduct VAT reimbursed by other Member States of consumption from my VAT MOSS declaration?

VAT reimbursed in a Member State of consumption (deductible VAT) may not be deducted from the value of services declared via the MOSS. Reimbursement of this VAT must be requested using the electronic VAT reimbursement scheme (provided for by Council Directive 2008/9/EC for the EU regime, or the 13th VAT Directive (Council Directive 86/560/EEC) for the non-EU regime).

For more about this procedure, please refer to the information page accessible at the following URL:
http://www.impots.gouv.fr > Professionnels > Vos préoccupations > Remboursement de TVA étrangère

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Do I also need to include transactions declared via the MOSS on my national VAT declaration?

Telecommunications, radio and television broadcasting services and services provided by electronic means provided to consumers domiciled in another Member State are not taxable in France. Nevertheless, as they form part of your turnover, you must indicate their amount in the field "Autres opérations non imposables" (Other non-taxable transactions) on your "nationale" VAT form no. 3310CA3 (for taxable entities subject to monthly or quarterly reporting requirements) or declaration form no. 3517CA12 (four taxable entities subject to annual reporting requirements).

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When and how should I pay VAT declared via the MOSS?

You must pay VAT by bank transfer no later than the deadline for filing your VAT declaration.

Please note:the date of validity of a payment by bank transfer is that on which the amount of the transfer is credited to the account of the Banque de France by the accounting office responsible for collection. If necessary, you must ask your bank about the timeframe it observes for transferring funds and time your transfer accordingly in order to avoid late payment penalties.

Note:in the "Reason" field of the bank transfer, you must indicate the VAT declaration reference number that appears on the filing receipt generated when your declaration is validated on the impots.gouv.fr website. Doing so means that your payment can be properly distributed by the tax authority's accounting department and will prevent you from incurring late payment penalties.

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Which telecommunications, radio and television broadcasting services
and services provided by electronic means are covered by the MOSS?

The VAT MOSS covers telecommunications, radio and television broadcasting services and services provided by electronic means supplied to consumers in the European Union (B2C, or "business to consumer").

Examples of telecommunications services (non-exhaustive list)

  • Fixed and mobile telephony
  • Videophone services
  • Radio paging
  • Fax and telex services
  • Internet access


Examples of radio and television broadcasting services (non-exhaustive list)

  • Broadcast of radio and television programmes via radio and television networks
  • Live broadcasts via Internet


Examples of electronic services (non-exhaustive list)

  • Video-on-demand
  • Downloadable applications (apps)
  • Music downloads
  • Online gaming
  • E-books
  • Antivirus software
  • Online auctions

The MOSS does not cover distance sales of hard goods such as CDs/DVDs, printed books, videogames on physical media and any other article not provided by electronic means.

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