MOSS Technical Implementation

Mini One Stop Shop
Technical Implementation
Keith Aquilina
3rd September 2014
Tax Practitioner
Registrations / VAT Returns
Notifications / Reminders
Registrations / VAT Returns
Other MS’s Tax Administrations
MOSS Web Portal - User Authentication
• Maltese Taxpayers and Tax Practitioners will require to
use their EID credentials to authenticate in the MOSS
web portal
• Non-Maltese users will be required to register with the
VAT Department and supplied with an online account
that enables them to authenticate in the MOSS web
portal (available for both EU Scheme and Non-EU
MOSS Registration
• Registration for MOSS – both EU and Non-EU schemes
– will be available on the 1st October 2014, through the
MOSS Web Portal
• MOSS Registration Information and the local VAT
Registration Information will be kept in sync
• Full history of Registration Information as from the date
of joining the MOSS scheme, will be available for all
other MS on request
MOSS Registration – EU Scheme
• Register for local VAT number
• Login in MOSS Web Portal (Authenticated access) and
fill in the Registration form
• On acceptance, the taxpayer (and tax practitioner) will
be notified by email
• Taxpayer is identified in MOSS with the same local VAT
MOSS Registration – Non-EU Scheme
• Access the MOSS Non-EU Registration page (no
authentication required) and fill in the registration page
• The VAT Department will notify the taxpayer (and Tax
Practitioner) once the registration is accepted
• Taxpayer is allocated a VAT Identification Number
(EU47xxxxxxx) to be identified within MOSS
Delegation of Services
• Appointment of Tax Practitioner to manage the MOSS
services will be done through Authority Forms
• Delegation of MOSS services to Tax Practitioner will also
be available for the Non-EU Scheme
• Tax Practitioners will be allowed to manage their subusers permissions through a dedicated Access Manager
• Deadline is the 20th of the month following the end of
the quarter (including Payment)
• Returns can be either keyed in through the portal or
uploaded (in XML format)
• Returns can be saved as draft, before actually confirmed
• If no supplies carried out within the EU, a Nil Return has
to be submitted
• On confirmation, an electronic acknowledgement will be
sent to NETP / Tax Practitioner quoting the VAT Return
Reference Number and Version
• VAT Returns submitted late or not paid in full may incur
interest and penalties in other MSCONs
Corrections to the VAT Return
• Changes to the VAT Return are considered as
Corrections only after the deadline (20th of the following
• Corrections should be submitted electronically through
the MSID Web Portal up to 3 years from the end of the
VAT Return period.
• Corrections after 3 years are to be dealt directly with the
MSCONs concerned
MOSS Portal Demo
• Payments through bank transfer and have to include the
VAT Return Reference Number
• Partial Payments will be automatically divided between
• Interest and Penalties incurred in other MSCONs has to
be paid directly to MSCON
Payment Reminders
• MSID (Malta) will send a Payment Reminder on the 30th
day of the month following the end of the VAT Return
period, to those taxpayers which did not pay the VAT
Return in full
• Subsequently, MSCON can send an MSCON Payment
reminder directly to taxpayer and any further payments
to that MSCON has to be paid directly to that specific
Thank You

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