Today, Member States may publish on a web portal the VAT rates applicable to telecommunication, broadcasting and electronically supplied services (TBE services) which are subject to the mini-one-stop-shop (MOSS) reporting regime.
On 1 January 2021, the scope of the MOSS regime will be expanded to include distance sales of goods and other B2C supplies of services. Given that a wider scope of goods and services will be reported through the MOSS,, the information provided on the web portal will be expanded accordingly from 1 January 2021.
Source Eur-lex
