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Mini One Stop Shop 2015

Mini One Stop Shop 2015. An overview of scenarios on multiple establishments. Scenario 1. MS1 Head office Member State of Identification. MS6. MS2 Fixed establishment. MS3. MS5. MS4. Explanation Head office/business establishment in MS1 = Member State of identification

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Mini One Stop Shop 2015

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  1. Mini One Stop Shop 2015 An overview of scenarios on multiple establishments Taxation and Customs Union

  2. Scenario 1 MS1 Head office Member State of Identification MS6 MS2 Fixed establishment MS3 MS5 MS4 Taxation and Customs Union

  3. Explanation Head office/business establishment in MS1 = Member State of identification no supplies made in MS1 Fixed establishment in MS2 makes supplies to customers in MS3 Mini One Stop Shop can be used for supplies made in MS3 Scenario 1 Taxation and Customs Union

  4. Scenario 2 MS1 Head office Member State of Identification MS6 MS2 Fixed establishment MS3 MS5 MS4 Taxation and Customs Union

  5. Explanation Head office/business establishment in MS1 = Member State of identification no supplies made in MS1 Fixed establishment in MS2 makes supplies to customers in MS1 and MS3 Mini One Stop Shop can be used for supplies made in MS3 Supplies in MS1 have to be declared in the domestic VAT return Scenario 2 Taxation and Customs Union

  6. Scenario 3 MS1 Head office Member State of Identification MS6 MS2 Fixed establishment MS3 MS5 MS4 Taxation and Customs Union

  7. Explanation Head office/business establishment in MS1 = Member State of identification makes supplies to customers in MS1, MS2 and MS6 Fixed establishment in MS2 makes supplies to customers in MS3 Mini One Stop Shop can be used for supplies:- made in MS6 by the head office - made in MS3 by the fixed establishment supplies made in MS1 and MS2 by the head office needto be declared in domestic VAT returns Scenario 3 Taxation and Customs Union

  8. Scenario 4 MS1 Head office Member State of Identification MS6 MS2 Fixed establishment MS3 MS5 VRN (no establishment) MS4 Taxation and Customs Union

  9. Explanation Head office/business establishment in MS1 = Member State of identification makes supplies to customers in MS1, MS5 and MS6 VAT registration but no fixed establishment in MS 5 Fixed establishment in MS2 makes no supplies Mini One Stop Shop can be used for supplies made to customers in MS5 and MS6 supplies made in MS1 need to be declared in domestic VAT return Scenario 4 Taxation and Customs Union

  10. Scenario 5 MS1 Head office Member State of Identification MS6 MS2 Fixed establishment MS3 MS5 VRN (no establishment) MS4 Taxation and Customs Union

  11. Explanation Head office/business establishment in MS1 = Member State of identification Makes supplies to customers in MS1, MS5 and MS6 Fixed establishment in MS2 makes supplies to customers in MS3 Mini One Stop Shop can be used for supplies:- made in MS5 and MS6 by the head office - made in MS3 by the fixed establishment supplies made in MS1 by the head office need to be declared in domestic VAT return Scenario 5 Taxation and Customs Union

  12. Scenario 6 MS1 Head office Member State of Identification MS6 MS2 Fixed establishment MS3 MS5 VRN (no establishment) MS4 Fixed establishment Taxation and Customs Union

  13. Explanation Head office/business establishment in MS1 = Member State of identification Makes supplies to customers in MS1, MS5 and MS6 Fixed establishment in MS2 makes supplies to customers in MS3 Fixed establishment in MS4 makes supplies to customers in MS1 and MS3 Mini One Stop Shop can be used for supplies:- made in MS5 and MS6 by the head office - made in MS3 by both fixed establishments supplies made in MS1 by the head office and by the fixed establishment from MS4 have to be declared in the domestic VAT return in MS1 Scenario 6 Taxation and Customs Union

  14. Head office Outside EU Scenario 7 MS1 Fixed establishment MS6 MS2 Fixed establishment MS5 VRN (no establishment) MS3 Fixed establishment Member State of Identification MS4 Taxation and Customs Union

  15. Explanation Head office/business establishment outside the EU makes no supplies Fixed establishments in MS1 and MS2 make supplies to customers in MS4 Fixed establishment in MS3  indicated as MSI makes supplies to customers in MS4 and MS5 VAT identification but no fixed establishment in MS5 Mini One Stop Shop can be used for all supplies Mini One Stop Shop-return in MS3 Scenario 7 Taxation and Customs Union

  16. Head office Outside EU Scenario 8 MS1 Fixed establishment Member State of Identification MS2 MS6 MS5 MS3 MS4 Taxation and Customs Union

  17. Explanation Head office/business establishment outside the EU makes supplies to customers in MS1 Fixed establishment in MS1 (=MSI) makes supplies to customers in MS2 and MS3 Mini One Stop Shop can be used for the supplies made in MS2 and MS3 by the fixed establishment domestic VAT return for supplies made in MS1 by the non-EU head office Scenario 8 Taxation and Customs Union

  18. Head office Outside EU Scenario 9 MS1 Fixed establishment Member State of Identification MS2 MS6 MS5 MS3 MS4 Taxation and Customs Union

  19. Explanation Head office/business establishment outside the EU makes supplies to customers in MS1 and MS2 Fixed establishment in MS1 (=MSI) makes no supplies Mini One Stop Shop can be used for the supplies made in MS2 domestic VAT return for supplies made in MS1 Scenario 9 Taxation and Customs Union

  20. Head office Outside EU Scenario 10 MS1 VAT Registration No establishment MS2 MS6 MS5 MS3 MS4 Taxation and Customs Union

  21. Explanation Head office/business establishment outside the EU makes supplies to customers in MS1 and MS2 VAT identification but no fixed establishment in MS1 Mini One Stop Shop cannot be used:- no use of non-EU scheme as VAT identification in MS1 (Art. 358a par. 1)- no use of EU scheme as neither business establishment nor any fixed establishment in the EU (Art. 369a par. 1) domestic VAT return for supplies made in MS1 and MS2 individual VAT registration in MS2 required Scenario 10 Taxation and Customs Union

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