Czech Republic: Expanded scope of VAT “mini-one-stop-shop” (MOSS) regime

Czech Republic: Expanded scope of VAT MOSS regime

An amendment to the value added tax (VAT) law, expected to have an effective date of 1 July 2021, would significantly expand the scope of the “mini-one-stop-shop” (MOSS) regime to other services provided to end-users (e.g., tickets for cultural events and trade fairs, services associated with real property or leases of means of transport) and to remote (“distance”) sales of goods and imports of low-value consignments.

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Currently, the MOSS regime is used only for a limited scope of supplies involving electronically rendered services, telecommunication services, and radio and TV broadcast services.

The expanded scope would mean that, for example, “e-shop operators” would not have to register for VAT in all EU Member States to which they dispatch their goods. Instead, they would have the option to collect VAT payable in one EU Member State (the Member State of consumption) via a mini-one-stop-shop—that is, the electronic system that payers can access from the EU Member State of their establishment to declare and settle their VAT liabilities relating to supplies subject to VAT in other Member States.

Entities not established in the EU could register (depending on the type of supply) and then apply the rules to collect VAT on remote sales of goods made within the EU.


Read a February 2021 report prepared by the KPMG member firm in the Czech Republic

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