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A company selling mobile phone accessories online to consumers across several Member States asks whether a mechanism similar to MOSS exists to settle VAT in a single country once sales thresholds are exceeded. The DGT responds that, for the supply of goods, there is currently no regime that allows for registration and payment in a single Member State.
Question posed: If the quantitative limit for distance sales carried out in those Member States is exceeded, is there any mechanism, similar to the One Stop Shop (MOSS in English), that allows for identification in a single Member State and the settlement and payment of the corresponding tax in said State.
Deliveries of goods to final consumers in other Member States are taxed in the Member State of destination once the quantitative limits set by each State are exceeded. Once such limit is exceeded, the company must settle and pay the tax following the deadlines and conditions of each Member State where the sales are made. There is no special regime that allows for registration, settlement, and payment in a single Member State for this type of operation.
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