Chapter 16. Specific topics
Section 10 – Special scheme applicable to telecommunications services, radio and television broadcasting services and electronically supplied services – the Mini One Stop Shop for VAT (Mini-one-stop-shop)
Updated according to the state of the legislation applicable on 01.0 1 .202 1
TABLE OF CONTENTS
A. Overview of provisions of the European directives
B. Overview of provisions of the VAT Code
2. Scope of the special scheme
A. Features of the special scheme MOSS non-EU
B. Conditions of application of the special scheme
a. Registration, amendment, cancellation and cancellation in Belgium
A. Features of the special scheme MOSS EU
B. Conditions of application of the special scheme
a. Registration, amendment, cancellation and cancellation in Belgium
1. The taxpayer has his registered office in Belgium.
2. The taxpayer has a permanent establishment in Belgium.
A. Between 01.01.2015 and 31.12.2018
b. Services that take place in Belgium or in a third country
c. Services that take place in another Member State
Source fisconetplus
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