Mini One Stop Shop Technical Implementation

1. Mini One Stop ShopTechnical Implementation Keith Aquilina MITA 3rd September 2014

2. Taxpayer Tax Practitioner Registrations / VAT Returns Notifications / Reminders MT MOSS Web Portal Registrations / VAT Returns Reminders Other MS’s Tax Administrations

3. 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 Scheme)

4. 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

5. 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 Number

6. 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

7. 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 sub-users permissions through a dedicated Access Manager Portal

8. MOSS VAT Return • 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

9. MOSS VAT Return • 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

10. Corrections to the VAT Return • Changes to the VAT Return are considered as Corrections only after the deadline (20th of the following month) • 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

11. MOSS Portal Demo

12. Payments • Payments through bank transfer and have to include the VAT Return Reference Number • Partial Payments will be automatically divided between MSCONs • Interest and Penalties incurred in other MSCONs has to be paid directly to MSCON

13. 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 MSCON

14. Thank You