Mini One Stop Shop

The mini One Stop Shop came into effect on 1 January 2015. It permits taxable individuals supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable individuals in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are registered.

The mini One Stop Shop is an optional scheme, and is a measure designed to simplify the change to the VAT place of supply rules, whereby the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows the aforementioned taxable individuals to avoid registering in each Member State of consumption. 

The Mini One Stop Shop reflects the scheme in place until 2015 for supplies of electronically supplied services to non-taxable individuals by suppliers who are not established in the European Union. 

 

Mini One Stop Shop in the Czech Republic

In practice, under the scheme, a taxable person which is registered for the mini One Stop Shop in a Member State (e. g. in the Czech Republic) electronically submits quarterly mini One Stop Shop VAT returns detailing supplies of telecommunications, broadcasting and electronically supplied services to non-taxable persons in other Member States (the Member State(s) of consumption), along with the VAT due. These returns, along with the VAT paid, are then transmitted by the Member State of Identification to the corresponding Member States of consumption via a secure communications network.

The Mini One Stop Shop VAT returns are additional to the VAT returns a taxable person renders to its Member State under its domestic VAT obligations, for example Czech VAT return.

See also the information of the European Comission.

Should you be interested to have your VAT Mini One Stop Shop in the Czech Republic, please do not hesitate to contact us.

Yourtaxes.cz – VAT Mini One Stop Shop Czech Republic