VAT Mini One Stop Shop (MOSS) compliance tool

January 2015
VAT Mini One Stop Shop
(MOSS) compliance tool
2015 EU VAT challenges
• From 1 January 2015, the supply of telecommunications, broadcasting, media and electronic
services to private individuals located in the EU is taxed in the customer’s Member State (instead of
in the supplier’s Member State under the existing rules).
• These changes present a number of challenges for suppliers of these services, including:
• Meeting additional administrative requirements, such as holding two non-contradictory pieces of
evidence to support the customer’s location and holding the VAT registration number or other
evidence of its business customers.
• Monitoring sales to various Member States to make sure that revenues and profit margins continue
to be protected, particularly where a business applies universal pricing (instead of differential
pricing) across the EU.
• Businesses that opt to account for VAT under the MOSS scheme from 1 January 2015 will also need
to be able to file a MOSS return, which reports transactions based upon the place of supply.
EY MOSS compliance tool (MCT)
• We have developed a technology-based MOSS compliance tool, which not only automates the
preparation of the MOSS returns, but also includes the functionality and flexibility to undertake
control checks and produce management reports to support compliance and to monitor the impact of
the new VAT rules on commercial profitability.
• The tool provides the following functionality:
• End-to-end MOSS reporting workflow from data import to the export of a MOSS return in
the appropriate output format, which is customizable according to the requirements of the
• Supporting the accuracy of the MOSS returns by highlighting anomalies through a range of data
validation and 2015-specific checks (e.g., customer location evidence checks)
• Management reports over key VAT metrics and visibility of the commercial impact of VAT changes
under a universal pricing model to facilitate decision-making
Main features of the MCT
Who to contact
Mark Stephens
• Ability to integrate multiple data sources into a single file (e.g.,
integrating transactional data with data from third-party payment
Manager, Indirect Tax
T: +44 113 298 2271
E: [email protected]
• Automation of MOSS return preparation with clear adjustments
audit trail
Chris Fitt
• Identification of transactions that are relevant to the preparation
of the MOSS return only (e.g., to exclude B2B sales, but flag B2B
transactions missing a customer VAT registration number)
Senior Manager, Indirect Tax
T: +44 113 298 2368
E: [email protected]
• Identification of transactions with a customer location evidence
conflict, or where the requirement for two non-contradictory
pieces of evidence has not been met
Chris Lewis
Director, Indirect Tax
• Built-in management dashboards for various statistical analyses
(e.g., analysis of margin impact and output VAT payable
per country)
T: + 44 118 928 1411
E: [email protected]
Charles Brayne
Why choose EY’s MCT
Partner, Indirect Tax
T: + 44 207 951 6337
E: [email protected]
• Our tool can be customized to best work with your data
architecture and requirements; our VAT and technology teams
will work closely with you from design to deployment.
Gijsbert Bulk
• Our tool can be rapidly deployed, assuming a straightforward
data architecture and adoption of our recommended standard
MCT model.
• Our tool has additional functionality (e.g., performing
2015-specific checks, producing management reports) not
normally found in standard VAT reporting tools.
Why EY
• EY has a global network of indirect tax professionals experienced
in providing support across multiple jurisdictions and business
• We have a dedicated and experienced indirect tax telecoms,
media and technology (TMT) team with experience in the
2015 changes.
• Our VAT practitioners work closely with indirect tax technology
professionals with relevant industry experience.
• The EY 2015 Business Working Group comprises more than 30
major telecommunications, software, media and online service
providers that will be affected by the 2015 changes.
• This group has successfully used its collective deep knowledge
and detailed understanding of the practical and commercial
issues arising from the 2015 changes to effectively engage
with the European Commission and the member states with
a view to having the policies reflect the needs of business
wherever possible.
Partner, Indirect Tax
T: +31 88 40 71175
E: [email protected]
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This material has been prepared for general informational purposes
only and is not intended to be relied upon as accounting, tax, or other
professional advice. Please refer to your advisors for specific advice.