From 1 July 2021, the “Mini-One-Stop Shop” (MOSS) is extended to all supplies of services, the place of which is deemed to be within the territory of a Member State in which the supplier is not established, to intra-Community distance sales of goods and to distance sales of low-value goods imported from third countries or third territories which are supplied to non-taxable persons (“consumers”) having their place of residence in the territory of the European Union.
Following the extension of the “Mini-One-Stop Shop” (MOSS) to the “One-Stop Shop” (OSS), the VATMOSS application becomes the single application integrating both the functionalities of the “Mini-One-Stop Shop” (MOSS), some of which remain applicable beyond 30 June 2021, and those of the “One-Stop Shop” (OSS).
From 1 April 2021, the start of the pre-registration phase, taxable persons can subscribe to the “Guichet unique” (OSS) and begin to declare their activities covered by the special schemes planned from 1 July 2021. All the documents and tools of the VATMOSS application to enable taxable persons to register for the “Guichet unique” (OSS) in Luxembourg are available from 1 April 2021. In the meantime, you can consult here the useful information regarding the new rules in this matter and how the registration to the Luxembourg “Guichet unique” (OSS) is done.
Source pfi.public.lu
