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EU tax advisors propose €125,000 VAT MOSS threshold


EU tax advisors propose €125,000 VAT MOSS threshold

The Confederation Fiscale Europeenne (CFE), the association of European tax advisors, has recommended a Mini One-Stop-Shop (MOSS) VAT registration threshold of €125,000 per annum.

Modernising VAT for cross-border e-commerce

The call was made as part of the CFE’s submission to the European Commission on the Modernising VAT for cross-border e-commerce. Other points made by the CFE included:

  • The digital services MOSS reporting regime should be extended from digital goods to physical goods
  • Retention of the Low Value Consignment Relief, which grants the VAT and duty free importation of low value goods into the EU
  • The right for companies to only have to comply with the invoice rules of their home country on cross border sales
  • The introduction of a single EU audit from a seller’s home country tax authorities
  • The introduction of a cross-border dispute resolution mechanism to avoid businesses potentially suffering double taxation
  • Dropping the country-by-country distance selling threshold for a single pan-EU threshold, supported by the MOSS reporting regime
  • Granting the right to non-VAT registered businesses to recover input VAT

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.