Riscossione e ripartizione dell'IVA versata dai soggetti passivi aderenti ai regimi speciali Mini One Stop Shop - MOSS

This procedure concerns the rules for collecting and distributing Value Added Tax (VAT) paid by businesses using the special Mini One Stop Shop (MOSS) schemes. These schemes simplify VAT reporting for businesses selling digital services to consumers across the EU. It affects businesses that sell digital services to consumers in different EU countries. The aim is to ensure VAT is correctly collected and allocated to the member states where consumption takes place.