VAT Mini One Stop Shop UK Portal

Transcription

1 VAT Mini One Stop Shop UK Portal Lyn Mulvihill HMRC Digital service

2 Introduction In readiness for the changes in the Place of Supply rules businesses will be able to register for the VAT Mini One Stop Shop service from October 2014 The facility to make changes to registration details will also be available from October Access to the service will be via the UK cross government website GOV.UK To use the service businesses will need a Government Gateway account User ID and password. This can be set up in the registration process. The system will recognise the correct scheme for the user from their User ID and password 2

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5 Returns The Returns service will be available from 2015 to businesses and Agents representing Union scheme clients Users will have 2 options for submitting their data -via portal input screens - via an upload using an Open Document File

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13 Directive e 2008/8/EC of 12 February 2008 Mini one-stop shop for electronically delivered supplies Overview of the French web portal Tax management department Businesses and recovery action Corporate Taxes Unit Michel BLANCO London, June 2nd 2014

14 Overview of the French web portal Features of the French web portal The French portal features the main functionalities defined at the EU level : Registration / De-registration VAT on e-services declaration and payment : submission of the VAT returns for e-services supplied during the current quarter. Management and correction of VAT applications previously made. Mini one-stop shop for electronically delivered supplies 2

15 Overview of the French web portal Registering on the French portal Method for accessing the mini one stop shop are identical for traders registered for VAT in France ( «union» scheme») and NETPs established outside the EU ( «non-union» scheme ) -«Unionscheme»(taxpayer established in France having its place of establishment in France or a fixed establishment in France) : the taxpayer connects with its domestic vat number, used when filing his domestic claims. -«non-unionscheme»(non-establishedtaxpayernot having a fixed establishment in the EU nor registered in any member state) : the tax payer can choose to register for VAT in France or in any other MS ; an individual VAT/VOES number will then be granted (under the format EU250yyyyyz). The French portal features the functionality of the «VAT on e-services» portal (VoeS) which have been used since 2003 by non-union NETPs Mini one-stop shop for electronically delivered supplies 3

16 Overview of the French web portal Accessing the French portal The mini one stop shop e-service is integrated into a single and secure professional online account A single and easier login procedure to file online and access the whole professional tax services such as online tax returns and online payment (VAT, corporate taxes ) : The e-service «Access the Mini-one stop shop» is available - in addition to the current e- administration features via the trader's «subscriber section» on the French professional tax web portal A secure and available portal : -Onapermanentbasis24/7fromtheonlineprofessionalaccountofthetrader; - Easy access granted by a login and password type connexion (no electronic certificate required) -Thetrader is provided with a contextual help when connected on his account. Mini one-stop shop for electronically delivered supplies 4

17 Overview of the French web portal Requesting registration on the French portal Only two steps to register : Step 1. Requirement : sign up for a secure online account Step 2. Opt in for the online service («Access the EU VAT mini one- stop shop») Mini one-stop shop for electronically delivered supplies 5

18 Overview of the French web portal Registering on the French portal Step 1. Requirement : sign up for a secure online account The trader must have a valid «professional account» to access this e-service. «Union scheme» : no action is required of the trader already applied for a «professionalonlineaccount»andoptedinforthe«taxsummary»e-service. «nonscheme»:applying for a «professional online account» is done in two steps : 1. Registration : the trader logs in with the codes provided by the management office and fills in the required information. When done, an activation code is sent to the trader ; 2. Account activation : the trader activates his account by typing the provided activation code and fills in the bank account fields. When done the «professionalonlineaccount»iscreated allowing the trader to access the «tax summary feature». Mini one-stop shop for electronically delivered supplies 6

19 Overview of the French web portal Modalités d'adhésion au e-service «Consulter le compte fiscal» 1/ Mini one-stop shop for electronically delivered supplies 7

20 Overview of the French web portal 4 Modalités d'adhésion au e-service «Consulter le compte fiscal» 2/ Mini one-stop shop for electronically delivered supplies 8

21 Overview of the French web portal Signing up on the French portal A flexible portal The trader has the ability the possibility to delegate accessrights to the MOSS to an agent (established or not in France) who already has a professional user account. Thecompanyissolelyresponsiblefortheaccessdelegationswhichcanbemultilevel.. Mini one-stop shop for electronically delivered supplies 9

22 Overview of the French web portal Signing up on the French portal Step 2. Opt in for the online service («Access the EU VAT mini onestop shop») To opt in for this new feature the trader has to : Tickthe«AccesstotheMinionestopshop»boxandfillintherequiredfields. Afterthee-serviceoptionisvalidatedbythemanagementunit,thetraderwillbeable to declare the VAT on e-services. N.B. : Subscribers of the «tax summary» and other e-services («declare French VAT» and «pay French VAT») are already registered to the French tax portal and therefore do not need to register again but opt in for the e-service Access to the Mini one stop shop. Mini one-stop shop for electronically delivered supplies 10

23 Overview of the French web portal Filing your VAT declaration on e-services * An e-form defined at the EU level - For each member state of consumption, the trader has to fill in the amount excluding taxes as well as the applicable VAT - Correction feature : corrections can simply be done by modifying the previous returns rather than resubmitting a new application. Corrections can be made 3 years after the submission of the original declaration. - Declarations can be filed through an agent acting in the name and on behalf of the trader. Mini one-stop shop for electronically delivered supplies 11

24 Overview of the French web portal Mini one-stop shop for electronically delivered supplies 12

25 Overview of the French web portal Mini one-stop shop for electronically delivered supplies 13

26 Overview of the French web portal MOSS French portal demo Mini one-stop shop for electronically delivered supplies 14

27 Overview of the French web portal Registration Mini one-stop shop for electronically delivered supplies 15

28 Overview of the French web portal VAT return Mini one-stop shop for electronically delivered supplies 16

29 Overview of the French web portal Getting informed on the new e-service * A single contact point for the French tax administration : A single address : tva.e-service@dgfip.finances.gouv.fr - Non established tax payers outside EU shall stay at the same management unit and the same contact address as in the VoeS procedure which has been in place since 2003, -Tax payers established in France shall have the same management unit than the non established tax payers outside EU * A full description of the registration procedure is available on the French TA portal (professional account) in addition to the information provided by the DG TAXUD Website eu/taxation customs/taxation/vat/how works/telecom/index en htm Mini one-stop shop for electronically delivered supplies 17

30 Overview of the French web portal When to register? Registration on the impots.gouv.fr website starting from october 1 st 2014 First declaration (Q1 2015) to be filed no later than april 20 th 2015 Mini one-stop shop for electronically delivered supplies 18

31 Overview of the French web portal Useful links Directorate General for Public Finances (DGFiP) Regulations 7&idArticle=LEGIARTI DG-TAXUD website for the VAT MOSS Mini one-stop shop for electronically delivered supplies 19

32 Overview of the French web portal Thanks for your attention Mini one-stop shop for electronically delivered supplies 20

33 MOSS Registration, Returns and Payments VIVA*: thespanishmosssystem System Web Portal, Registration, Returns and Payments (*) VIVA = Ventanilla de IVA Fernando Alonso Monferrer Mª Isabel Baz Valverde VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014 Departamento de Informática Tributaria / Subdirección General Análisis de Información e Investigación del Fraude

34 MOSS Registration, Returns and Payments VIVA campaign: The AEAT is the project leader in Spain Main drivers of the Web Portal: The MOSS system will be up and running for the Registration of traders on 1 st October companies active in the e-services, Broadcasting or Telco The Information Campaign is already available Help Desk support Simplified operation for Traders: 2 Procedures Integration with national tax: prefilled forms Quality of data: validations and warnings. Communication with the Trader Transparency and completeness Tools to support the operations Enable tax agents activities Talk to Tax Office moss@correo.aea.es VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

35 MOSS Registration, Returns and Payments Specificities of the MOSS Registration process ion Pre-registrat registrat Certifying Authority Registration System Reg gistration VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

36 MOSS Registration, Returns and Payments MOSS Registration Procedure in the Electronic Office Submission and Consultation of Form 034 What happened with my Application? What is my Registration Status and History? I want to file a document or a request to the Tax Office VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

37 MOSS Registration, Returns and Payments Filling the Registration Form 034 (1) Easy assisted process (English version) The form is signed with the The Electronic form Certificate is Pre-Filled with data in The the Form National can be Register presented by Tax Agents You will obtain a Receipt with a PDF The Trader fills the sections New according The Registrations Secure to Verification the EU need Regulation to Code fill the ID Code certifies provided the authenticity by Tax Office of the Receipt Confirm the date you begin your Updates activities and Cessations should provide the MOSS VAT ID Number The Overview Panel allows fast File navigation import/export to each section. feature The footer provides help features: navigation buttons, validation, file import/export VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

38 MOSS Registration, Returns and Payments Specificities of the MOSS VAT Return process as MSID VAT Return System VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

39 MOSS Registration, Returns and Payments Specificities of the MOSS Payment process Non-Europea an Payments National Payment ts VAT Return System VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

40 MOSS Registration, Returns and Payments VAT Return Procedure in the Electronic Office Submission and Consultation of Form 368 What happened with my Application? I want to file a document or a request to the Tax Office VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

41 MOSS Registration, Returns and Payments Easy assisted process (English version) No need to worry about calculations Filling the VAT Return Form 368 The form is Pre-Filled with Entity Data, PE, Tax Rates and Previous Return The Trader fills the sections according to the EU Regulation The Clearance Panel shows what to Pay/Refund from Each MS. The Result shows what to Pay/Refund from Spain. The footer provides help features: navigation buttons, validation, file import/export VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

42 MOSS Registration, Returns and Payments Specificities of the MOSS VAT Return process as MSCON VAT Return System VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

43 MOSS Registration, Returns and Payments VAT Return Menu in the Web Portal Link to the Electronic Office and the MOSS VAT RETURN Procedure Assistance and Legal Base What happened with my Return? I want to file a document or a request to the Tax Office VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014

44 MOSS Registration, Returns and Payments About us and conclusions Management Department IT Department VAT Place of Supply of Services/Mini One Stop Shop (MOSS) London 2 nd June 2014