DOCUMENT HISTORY. Version Date Author Description /09/2014 AED Initial Version /09/2014 AED

Transcription

1 USER MANUAL The VATMOSS prtal allws users f a taxable persn having access t the VATMOSS system t fulfil their tax bligatins including the management f the registratin data (registratin request t the special scheme, updates f the registratin data, exclusin request frm the special scheme), the management f mandates as well as the filing f VAT returns.

2 DOCUMENT HISTORY Versin Date Authr Descriptin /09/2014 AED Initial Versin /09/2014 AED Descriptin f VAT return submissins, designatin f mandates /07/2015 AED Update USER Manual Page 1 n 76 VATMOSS

3 Table f Cntents 1. INTRODUCTION OBJECTIVE STRUCTURE OF THE DOCUMENT CONNECTION INITIAL REGISTRATION IN VATMOSS REGISTRATION REQUEST Unin scheme Nn-Unin scheme REQUEST SUBMISSION PROCESSING OF AN INITIAL REGISTRATION REQUEST OTHER TYPES OF REQUESTS UPDATE OF THE REGISTRATION DATA EXCLUSION REQUEST EXCLUSION FORM Unin scheme Nn-Unin Scheme UPDATE OF THE REGISTRATION DATA AFTER AN EXCLUSION RE-REGISTRATION IN VATMOSS REQUESTS HISTORY VAT RETURNS FILE A VAT RETURN Select VAT return perid VAT return frm Select VAT return start and end dates Fill NETP supplies Fill supplies frm Fixed Establishments based in ther Member States IMPORT DATA FROM AN XML FILE IMPORT DATA FROM ANOTHER VAT RETURN SAVE VAT RETURN AS DRAFT USER Manual Page 2 n 76 VATMOSS

4 9.5. MODIFY A DRAFT DELETE A DRAFT SUBMIT A VAT RETURN MODIFY A VAT RETURN TRANSMISSION TO MEMBER STATES OF CONSUMPTION TRANSMISSION TO MEMBER STATES OF ESTABLISHMENT STATEMENT OF TRANSACTIONS Filter peratins NOTIFICATIONS NOTIFICATIONS FILTER THE NOTIFICATIONS DISPLAY A NOTIFICATION MANDATES ESTABLISH A MANDATE Agent established in Luxemburg Agent nt established in Luxemburg REVOKE THE MANDATE SHOW THE DETAILS OF A MANDATE AGENT MENU AGENT LU NETP Details f an active mandate Details f an inactive mandate AGENT COMPANY ESTABLISHED IN LUXEMBOURG Details f an active mandate Details f an inactive mandate AGENT COMPANY NOT ESTABLISHED IN LUXEMBOURG Details f an active mandate Details f an inactive mandate VAT RETURN USER S PREFERENCES USER Manual Page 3 n 76 VATMOSS

5 LIST OF TABLES Table 1: Abbreviatins and Acrnyms... 6 LIST OF FIGURES Figure 1: Special scheme f M1SS... 7 Figure 2 : M1SS rganizatin at the Grand-Duchy f Luxemburg... 8 Figure 3: Cnnectin screen Figure 4: Registratin Figure 5: Registratin nt pssible Figure 6: EU Registratin request part Figure 7: EU Registratin request part Figure 8: EU Registratin request part Figure 9: EU Registratin request Add a fixed establishment Figure 10: EU Registratin request part Figure 11: Deletin f the draft and lading f the last submitted data Figure 12: Nn-EU Registratin request part Figure 13: Nn-EU registratin request - part Figure 14: Nn-EU registratin request part Figure 15: Deletin f the draft and lading f the last submitted data Figure 16: Registratin request submitted Figure 17: address validated Figure 18: Welcme screen after the acceptance f the registratin by the AED Figure 19: Registratin request accepted Figure 20: Update the registratin Figure 21: Vluntary exclusin frm the Unin scheme Figure 22: Cnfirmatin f the exclusin request Figure 23: Exclusin request Figure 24: Vluntary exclusin frm the nn-unin scheme Figure 25: Buttn Reregister Figure 26: Link t the requests histry Figure 27: Histry f the status f the LU NETP in VATMOSS Figure 28: Histry f the requests f the LU NETP in VATMOSS Figure 29: Requests cmparisn Figure 30: VAT return list Figure 31: File a VAT return buttn frm the hme screen Figure 32: Create a VAT return buttn frm the VAT return main screen Figure 33: VAT return perid selectin screen Figure 34: EU NETP VAT return creatin frm Figure 35: Nn EU NETP VAT return creatin frm Figure 36: Wrng perid Figure 37: NETP supplies Figure 38: Empty fields Figure 39: (Alert) The user selected a Member State f cnsumptin in which he has a fixed establishment 41 Figure 40: Fixed establishments supplies Figure 41: (Alert) Inactive fixed establishment Figure 42: Imprt data frm an XML file Figure 43: Imprt data frm anther VAT return Figure 44 : Cnfirmatin f a VAT return submissin Figure 45: Mdificatin f a VAT Return Figure 46: Chice f the VAT Return versin Figure 47 : VAT return mdificatins highlited Figure 48 : Transmissin t Member States f cnsumptin Figure 49 : Transmissin t Member States f establishment Figure 50 : Statement f transactin Figure 51 : Filtrer les pératins USER Manual Page 4 n 76 VATMOSS

6 Figure 52 : Ntificatins f a VAT return Figure 53: List f ntificatins Figure 54: Filter n the ntificatins Figure 55: Details f a ntificatin Figure 56: Mandates hmepage - n active mandate Figure 57: Mandates hmepage - active mandate Figure 58: Agent established in Luxemburg Figure 59: Agent nt established in Luxemburg Figure 60: Revke the mandate Figure 61: Details f a mandate Figure 62: Registratin data f the LU NETP (read-nly) Figure 63: Menu bar f an agent Figure 64: Hmepage f an agent - LU NETP Figure 65: Details f an active mandate Figure 66: Revcatin f a mandate Figure 67: Mdify my infrmatin linked t the mandate Figure 68: Details f an inactive mandate Figure 69: Hmepage f an agent - established in Luxemburg Figure 70: Details f an active mandate Figure 71: Revke a mandate Figure 72: Mdify my infrmatin linked t the mandate Figure 73: Details f an inactive mandate Figure 74: Hmepage f an agent - nt established in Luxemburg Figure 75: Change my identificatin infrmatin Figure 76: Details f an active mandate Figure 77: Revke a mandate Figure 78: Mdify my infrmatin linked t the mandate Figure 79: Details f an inactive mandate Figure 80: User s preferences USER Manual Page 5 n 76 VATMOSS

7 ABBREVIATIONS The fllwing table shws the abbreviatins used in this manual. Fr a detailed explanatin f sme cncepts, the user can refer t the sectin Definitins. ABBREVIATIONS AND ACRONYMS Abbreviatin CTIE AED M1SS État Membre VATMOSS MSID MSCON NETP NETP LU Régime particulier NETP LU UE NETP LU nn UE Quarantaine Ntificatin Numér d identificatin TVA Numér fiscal natinal Meaning Centre des Technlgies de l Infrmatin de l Etat Administratin de l enregistrement et des dmaines Mini One Stp Shp Member State f the Eurpean Unin Luxemburgish M1SS Member State f Identificatin in M1SS Member State f cnsumptin Nn-Established Taxable Persn NETP being registered r registered in VATMOSS Cllective term t designate the Unin scheme and the nn-unin scheme LU NETP registered in the Unin scheme f VATMOSS LU NETP registered in the nn-unin scheme f VATMOSS Perid after the exclusin f a NETP during which he cannt register t M1SS Message addressed t the LU NETP by VATMOSS n the web prtal Number allcated during the registratin f a persn t the VAT. It cnsists f an identical and unique grup f 8 digits preceded by the tw letters LU. This number is used in intra- Cmmunity exchanges. Number that allws identifying the taxpayer in rder t facilitate the tax administratins in their internal tax business. This number als allws the identificatin f taxpayers investing in ther Member States. Table 1: Abbreviatins and Acrnyms DEFINITIONS A. The special scheme f Mini One Stp Shp M1SS The Mini One Stp Shp (M1SS) is an ptinal special scheme applicable t the telecmmunicatins, bradcasting r electrnic services supplied by taxable persns (Nn- Established Taxable Persn) established r nt in the Eurpean Unin t nn-taxable persns having their hme r habitual residence within the territry f the Eurpean Unin. The special scheme mainly aims t simplify administrative prcedures f the NETP by allwing them t file and pay their VAT returns t nly ne Member State, called Member State f identificatin (MSID) [art. 358a, 369a DIR06/112], rather than having t cmplete prcedures in each Member State in which they have prvided services. On these returns, the NETP summarizes all the services prvided t nn-taxable persns in Member States, called Member States f cnsumptin [art. 58 DIR06/112], where they are nt lcated r where they d nt have fixed establishments. USER Manual Page 6 n 76 VATMOSS

8 Unin scheme Nn-Unin scheme Figure 1: Special scheme f M1SS NETP There are tw distinct sets f NETP that are likely t take advantage f this special scheme in a MSID: NETP tied t nn-unin scheme: Any taxable persn wh has nt established his business within the Eurpean Unin, des nt have a fixed establishment there, and is nt bliged t register fr VAT purpses may pt fr the nn-unin scheme as prvided fr in Sectin 2 f Chapter 6 f Title XII f DIR06/112. The taxable persn can chse any Member Stare t be his Member State f identificatin. The MSID selected by the NETP identifies that NETP in M1SS thrugh the allcatin f an individual VAT identificatin number, called Ves number, that meets the alphanumeric syntax EUxxxyyyyyz [art. 362 DIR06/112], where xxx is a digital cde identifying uniquely the MSID, while yyyyy are 5 digits identifying uniquely the NETP and z is a check digit. NETP tied t Unin scheme: Any taxable persn wh has established his business within the Eurpean Unin r has at least a fixed establishment there may pt fr the Unin scheme as prvided fr in Sectin 3 f Chapter 6 f Title XII f DIR06/112. When the taxable persn has established his business within the Eurpean Unin, the Member State in which he has established his business is cnsidered as MSID. When the taxable persn has established his business utside the Eurpean Unin, but has several fixed establishments in the Member States within the Eurpean Unin, he is entitled t chse ne f thse Member States t be the Member State f identificatin. Please nte that the Unin scheme des nt apply t telecmmunicatins, bradcasting r electrnic services supplied in a Member State where the taxable persn has established his business r in which he has a fixed establishment. These supplies must be reprted t the cmpetent tax authrities f that Member State in the VAT return designated by the article 250 f DIR06/112. The identificatin f a NETP tied t the Unin scheme in the ptinal scheme f M1SS is dne thrugh the VAT identificatin number that has been allcated by the MSID fr its internal peratins [art. 369d DIR06/112]. Thus a taxable persn can nly pt fr the Unin scheme if he is already registered fr VAT purpses in the MSID. USER Manual Page 7 n 76 VATMOSS

9 Luxemburgish M1SS (VATMOSS) Unin scheme Nn-Unin scheme EU LU NETP Nn-EU LU NETP LU NETP Figure 2 : M1SS rganizatin at the Grand-Duchy f Luxemburg B. The actrs f the M1SS special scheme The NETP The abve chart shws that NETPs are divided in tw grups: LU NETP registered in the Luxemburgish M1SS, called VATMOSS and amngst which there are 2 kinds f scheme (Unin and nn-unin) ; Nn LU NETP registered in M1SS in anther Member State. EU LU NETP An EU LU NETP is a NETP registered in VATMOSS under the Unin scheme, i.e. a NETP with its place f business r a fixed establishment in Luxemburg. The identificatin is dne by the VAT identificatin number in Luxemburg. Nn-EU LU NETP A nn-eu LU NETP is a NETP registered in VATMOSS under the nn-unin scheme, i.e. a NETP wh chse Luxemburg as MSID. C. Related cncepts MSID Member State f identificatin (Unin scheme and nn-unin scheme) The Member State f identificatin is the Member State in which the NETP is registered t M1SS and perfrms his tax bligatins including the filing f VAT returns and the payment f the due tax [art. 358a, 369a DIR06/112]. MSCON Member State f cnsumptin (Unin scheme and nn-unin scheme) The Member State f cnsumptin is the Member State in which, based n the article 58 f DIR06/112, the supply f the telecmmunicatins, bradcasting r electrnic services is deemed t take place. Fixed establishment (Unin scheme) A fixed establishment is any establishment, ther than the place f business, that has a sufficient degree f permanence and a suitable structure in terms f human and technical resurces in rder t supply the services he delivers. Simply having a VAT Identificatin number des nt in itself mean that an establishment qualifies as a fixed establishment. USER Manual Page 8 n 76 VATMOSS

10 MSEST Member State hlding a fixed establishment (Unin scheme) It is the Member State f the Eurpean Unin in which there is a fixed establishment having prvided services applicable t M1SS. USER Manual Page 9 n 76 VATMOSS

11 1. INTRODUCTION 1.1. OBJECTIVE The VATMOSS prtal allws users f a LU NETP having access t the VATMOSS system t fulfil their tax bligatins including the management f the registratin data (registratin request t the special scheme, updates f the registratin data, exclusin request frm the special scheme) and the filing f the VAT return. This dcument is the user manual f the VATMOSS prtal. As it stands, it sets ut hw t cnnect t the prtal, hw t view ntificatins generated by VATMOSS r by the Administratin de l enregistrement et des dmaines (AED) and hw t handle the preferences that the user can adapt t his needs STRUCTURE OF THE DOCUMENT The dcument is cmpsed f the fllwing elements: Chapter 1 Intrductin gives an verview f the bjective and the scpe f this dcument and the intended audience; Chapter 2 Cnnectin describes the prcedure allwing a user t access t the prtal; Chapter 3 Initial registratin in VATMOSS describes hw t register in VATMOSS; Chapter 4 Other types f Requests describes the requests that a NETP can submit in VATMOSS; Chapter 5 Update f the registratin data describes hw t update the registratin data; Chapter 6 Exclusin Request describes hw the NETP can prceed with its vluntary exclusin frm VATMOSS; Chapter 7 Re-registratin in VATMOSS describes hw a NETP wh has been excluded frm VATMOSS can request his re-registratin; Chapter 8 Requests histry describes where the NETP can cnsult the histry f the requests he submitted; Chapter 9 VAT returns presents the way t submit VAT return and the different actins; Chapter 10 Ntificatins presents the fllw-up f the received ntificatins; Chapter 11 Mandates presents the mandates management, with the establishment and the revcatin f them; Chapter 12 Agent presents the functinalities f the agents n VATMOSS; Chapter 13 User s preferences describes hw the user can mdify his preferences. USER Manual Page 10 n 76 VATMOSS

12 2. CONNECTION The user f the prtal, that is t say the LU NETP, must pass thrugh the cnnectin screen f the CTIE befre accessing any page f the prtal. The cnnectin requires an active Luxtrust card and the necessary sftware t read the LuxTrust card installed n the client cmputer. The URL f the applicatin in the prductin envirnment is: Figure 3: Cnnectin screen USER Manual Page 11 n 76 VATMOSS

13 3. INITIAL REGISTRATION IN VATMOSS At the first cnnectin t VATMOSS, the fllwing welcme screen is displayed: Figure 4: Registratin Befre using VATMOSS, it is mandatry t submit a registratin request. This is why the welcme screen displays a link t a registratin frm at the first cnnectin. The current sectin describes the different steps that a LU NETP must perfrm in rder t submit its registratin request in VATMOSS. He must refer t: sectin Unin scheme fr the EU LU NETP tied t the Unin scheme ; sectin Nn-Unin scheme fr the nn EU LU NETP tied t the nn-unin scheme. Once the registratin request is accepted by the AED, the LU NETP can access all the features f the web prtal REGISTRATION REQUEST The LU NETP reaches the registratin frm by clicking n the buttn Register my cmpany. The infrmatin that the LU NETP must prvide is different depending n the scheme, i.e. Unin scheme r nn-unin scheme. The scheme applicable t the NETP will autmatically be determined by VATMOSS. Befre finally submitting a registratin request, the LU NETP can save it as draft. Saving a draft can nly be perfrmed if the entered data is cmplete and valid. All the fields f the figures presented in the current sectin marked by a red asterisk must be filled in in rder t submit the registratin request t AED. USER Manual Page 12 n 76 VATMOSS

14 Unin scheme Prir checks (EU LU NETP) Befre a registratin request fr a EU LU NETP can be submitted, VATMOSS checks if the EU LU NETP is a taxable persn wh is active and knwn t the natinal register f VAT identificatin. If it is nt the case, an errr message (Figure 5: Registratin nt pssible) displays and infrms the EU LU NETP that it will nt be pssible t submit a registratin request and that he shuld cntact the etva helpdesk. Figure 5: Registratin nt pssible If the EU LU NETP is a taxable persn active and knwn by the database f AED, it is pssible t fill in a registratin request in VATMOSS. Fr the Unin scheme, sme fields f the registratin request in the fllwing figure are initialized via the data cming frm the natinal register f VAT identificatin. It is the gray fields in the Figure 6: EU Registratin request part 1. If these pre-initialized fields are incrrect, the EU LU NETP must cntact the etva helpdesk befre being able t prceed. Here is the screen used t perfrm a registratin request t VATMOSS fr the Unin scheme: USER Manual Page 13 n 76 VATMOSS

15 1 2 Figure 6: EU Registratin request part 1 1 Change f Member State f identificatin: This frame must be filled in if the EU LU NETP was registered fr the Unin scheme in anther Member State in the Eurpean Unin and that he requested t be excluded frm this Member State with the intent t register fr VATMOSS in Luxemburg. In the case f a change f MSID, the EU LU NETP must tick the bx Yes and indicate his previus MSID as well as the VAT identificatin number in this Member State. 2 Identificatin detail: The Individual VAT identificatin number, the cmpany name, and the address are pre-initialized and nt mdifiable fields (greyed fields n the abve figure). Abut the address, it is the address f the place f business in Luxemburg r, failing that, the address f the fixed establishment in Luxemburg cming frm the natinal register f VAT identificatin; The bx called The cuntry in which the taxable persn has his place f business infrms the cuntry in which the place f business f the EU LU NETP is. It is either the Grand Duchy f Luxemburg r, if there is n place f business within the Eurpean Unin, the cuntry utside the Eurpean Unin where the place f business f the cmpany is; A first buttn Add allws t add ne r several trading name(s) if this r these nes differ frm the cmpany name; USER Manual Page 14 n 76 VATMOSS

16 A valid address must be specified in rder t cntinue the registratin and finalize it. Indeed, this address will be checked by the sending f an frm VATMOSS befre the finalizatin f the registratin prcess. By ticking the underneath bx, the EU LU NETP can frce the sending f an t this address whenever a ntificatin is addressed t him n the prtal; A secnd buttn Add allws t add several websites t the cmpany; Figure 7: EU Registratin request part 2 3 Services: Gives the details abut the types f services that the EU LU NETP prvides. The relevant bxes shuld be ticked and a descriptin f the prvided services must be given. 4 Cntact: This part f the registratin request includes the infrmatin abut the cntact persn at the EU LU NETP fr the AED. If the natinal register f VAT identificatin hlds a phne number, this phne number is pre-initialized, but may be mdified. 5 Bank Accunt: Includes the bank details f the EU LU NETP that are pre-initialized with data cming frm the natinal register f VAT identificatin. The pre-initialized data may still be mdified. 6 8 Figure 8: EU Registratin request part Fixed establishments lcated in a Member State ther than the MSID: A fixed establishment is any establishment, ther than the place f business, that has a USER Manual Page 15 n 76 VATMOSS

17 sufficient degree f permanence and a suitable structure in terms f human and technical resurces in rder t supply the services it delivers. Simply having a VAT Identificatin number des nt in itself mean that an establishment qualifies as a fixed establishment. All fixed establishments that the EU LU NETP cmpany has n the territry f the Eurpean Unin must be specified. 7 It is pssible t remve a fixed establishment that is already filled via the crss n the right. The remval is taken int accunt when the registratin is saved as draft r submitted. 8 It is pssible t add a fixed establishment by clicking n the buttn add a fixed establishment. The pening pp-up allws the user t enter the infrmatin related t the fixed establishment Figure 9: EU Registratin request Add a fixed establishment 9 Infrmatin related t the identificatin f the fixed establishment. 10 Address f the fixed establishment. 11 This buttn allws ne t cnfirm the additin f a fixed establishment t the existing list. The additin f a fixed establishment des nt save the changes dne t the registratin request. In rder t save these changes, it is needed t save the registratin request by clicking n the buttn 17 n the fllwing figure. 12 This buttn allws ne t cancel the mdificatins that have been dne until nw n the fixed establishment. USER Manual Page 16 n 76 VATMOSS

18 Figure 10: EU Registratin request part 4 13 VAT identificatin number(s) allcated by Member State(s) as a nn-established taxable persn: This part lists the identificatin numbers that the taxable persn has in thers Member States. In this case, they are Member States in which the EU LU NETP has neither a place f business, nr a fixed establishment, but in which he is bliged t register fr VAT purpses, particularly fr distance sales. 14 Date f cmmencement f using the scheme: It is the beginning date f the activities cvered by the Unin scheme. By default, the first bx is ticked: in this case, the beginning date f the activities cvered by VATMOSS is the first day f the calendar quarter fllwing the ne during which the EU LU NETP submitted the registratin request in VATMOSS, prvided that the registratin request has been accepted and validated by the AED during the quarter f applicatin t jin the Unin scheme. The legislatin allws ne t frce a beginning date based n the date f first supply f services services [art. 57d f Cuncil regulatin (EU) N 967/2012 f 9 Octber 2012]. In this case, the registratin request must be dne at the latest the tenth day f the mnth fllwing the date f the first service supplied. By ticking the secnd bx, the user can nly enter a date between the date f the first supply f service and the tenth day f the mnth fllwing the first supply f services. 15 Previus use f either f the special schemes: By ticking the bx Yes, this sectin must list all the previus registratins f the LU NETP t M1SS, whether in the Unin r the nn-unin scheme, in Luxemburg r any ther Member State. 16 Submit: Validates the request befre submitting it (see the sectin Request submissin ). The validatin f the address prvided by the EU LU NETP in the registratin request is needed befre definitive submissin f the registratin request fr acceptance by the AED. 17 Save as draft: Validates the request befre saving it as draft. The EU LU NETP can cntinue filling the frm later. USER Manual Page 17 n 76 VATMOSS

19 18 Cancel: Cancels the unsaved changes. When the EU LU NETP saved a registratin request as draft fr the Unin scheme r in case f rejectin fr any reasn whatsever f a first registratin request by the AED, the EU LU NETP can access t the draft at the next cnnectin t VATMOSS r lad the last registratin request submitted t AED by clicking n the tab Registratin data Figure 11: Deletin f the draft and lading f the last submitted data 19 Delete the draft: Definitively deletes the current draft and lads the last data validated by the AED. If any registratin request has been validated by the AED, the page ges back t its initial state at the page 12 n Figure 4: Registratin. 20 Shw the last transmitted registratin: After the submissin f a registratin request, the AED can reject it and the EU LU NETP has the pssibility t cancel it as lng as an AED agent is nt in charge f the request. This buttn allws ne t relad the last data submitted t the AED (whatever the status: accepted, rejected r cancelled). If a draft exists, it is nt verwritten. Fr that, it is needed t save the request. USER Manual Page 18 n 76 VATMOSS

20 Nn-Unin scheme In the case f the nn-unin scheme, the input screen f a registratin request stands as fllws: 1 Figure 12: Nn-EU Registratin request part 1 1 Identificatin detail: Cmpany details: The individual VAT identificatin number cannt be entered. This grayed field will be empty in the case f a registratin r a re-registratin request fr the nn-unin scheme. In the case f an update f the registratin data, the field will be pre-initialized (see the sectin 5 - Update f the registratin data ) ; The first buttn Add allws ne t add ne r several trading name(s) if they differ frm the cmpany name ; The bx called The cuntry in which the taxable persn has his place f business must be filled with the cuntry f the place f business f the nn-eu LU NETP. It is the cuntry where the place f business is. The nn-eu LU NETP als fills the natinal tax number in this cuntry ( Natinal tax number ) ; USER Manual Page 19 n 76 VATMOSS

21 Address: The address must be filled carefully. It is the address f the place f business f the nn-eu LU NETP lcated utside f the Eurpean Unin ; A valid address must be specified in rder t cntinue the registratin and finalize it. Indeed, this address will be checked by the sending f an frm VATMOSS befre the finalizatin f the registratin prcess. By ticking the underneath bx, the nn-eu LU NETP can frce the sending f an t this address whenever a ntificatin is addressed t him n the NETP prtal A secnd buttn Add allws ne t add several web sites t the cmpany Figure 13: Nn-EU registratin request - part 2 2 Services: Gives the detail abut the type f services prvided by the nn-eu LU NETP. The relevant bxes shuld be ticked and a descriptin f the prvided services must be given. 3 Cntact: This part f the registratin request includes the infrmatin abut the cntact persn at the nn-eu LU NETP fr the AED. 4 Bank Accunt: Includes the bank details f the nn-eu LU NETP t be filled as an IBAN r, if nt available, an OBAN. USER Manual Page 20 n 76 VATMOSS

22 Figure 14: Nn-EU registratin request part 3 5 Date f cmmencement f using the scheme: It is the beginning date f the activities cvered by the nn-unin scheme. By default, the first bx is ticked: in this case, the beginning date f the activities cvered by VATMOSS is the first day f the calendar quarter fllwing the ne during which the nn-eu LU NETP submitted the registratin request in VATMOSS, prvided that the registratin request has been accepted and validated by the AED during the quarter f applicatin t jin the nn-unin scheme. The legislatin allws ne t frce a beginning date based n the date f first supply f services [art. 57d f Cuncil regulatin (EU) N 967/2012 f 9 Octber 2012]. In this case, the registratin request must be dne at the latest the tenth day f the mnth fllwing the date f the first service supplied. By ticking the secnd bx, the user can nly enter a date between the date f the first supply f service and the tenth day f the mnth fllwing the first supply f services. 6 Previus use f either f the special schemes: By ticking the bx Yes, this sectin must list all the previus registratins f the LU NETP t M1SS, whether in the Unin r the nn-unin scheme, in Luxemburg r any ther Member State. 7 Electrnic declaratin: befre saving the request as draft r submitting it, the nn- EU LU NETP must certify that he is nt registered fr VAT in a Member State. 8 Submit: Validates the request befre submitting it (see the sectin Request submissin ). The validatin f the address prvided by the nn-eu LU NETP in the registratin request is needed befre the definitive submissin f the registratin request fr acceptance by AED. 9 Save as draft: Validates the request befre saving it as draft. The nn-eu LU NETP can cntinue filling the frm later. 10 Cancel: Cancels the unsaved changes. When the nn-eu LU NETP saved a registratin request as draft fr the nn-unin scheme r in case f rejectin fr any reasn whatsever f a first registratin request by the AED, the nn-eu LU NETP can access t the draft at the next cnnectin t VATMOSS r lad the last registratin request submitted t AED by clicking n the tab Registratin data : USER Manual Page 21 n 76 VATMOSS

23 11 12 Figure 15: Deletin f the draft and lading f the last submitted data 11 Delete the draft: Definitively deletes the current draft and lads the last data validated by the AED. If any registratin request has been validated by AED, the page ges back t its initial stage at page 12 n the Figure 4: Registratin. 12 Shw the last transmitted registratin: After the submissin f a registratin request, the AED can reject it and the nn-eu LU NETP has the pssibility t cancel it as lng as an AED agent is nt in charge f the request. This buttn allws ne t relad the last data submitted t the AED (whatever the status: accepted, rejected r cancelled). If a draft exists, it is nt verwritten. Fr that, it is needed t save the request REQUEST SUBMISSION After having cmpleted the registratin request frm, the LU NETP can submit it by clicking n the buttn Submit shwn in the Figure 10: EU Registratin request part 4 in the case f EU LU NETP tied t the Unin scheme r in the Figure 14: Nn-EU registratin request part 3 in the case f nn-eu LU NETP tied t the nn-unin scheme. The submissin f the request is fllwed by a ntificatin (see the sectin 10 - Ntificatins ). Figure 16: Registratin request submitted In the case f the submissin f an initial registratin request dealt in the sectin Registratin request, the LU NETP has t validate within 24 hurs the address prvided in the registratin request frm. If the LU NETP des nt validate the address within 24 hurs, the registratin request is autmatically rejected by VATMOSS and the LU NETP will have t submit a new registratin request. The validatin f the address f the LU NETP is dne thrugh a link sent t the LU NETP and n which it must click. The validatin f his registratin request is ging n. It is still pssible fr the NETP t USER Manual Page 22 n 76 VATMOSS

24 cancel his registratin request at this step, as lng as the registratin request is nt being prcessed by an AED agent. Figure 17: address validated 3.3. PROCESSING OF AN INITIAL REGISTRATION REQUEST A registratin request submitted t the AED can be either accepted r rejected. In bth scenaris, a ntificatin will be addressed t the LU NETP n the prtal (see the sectin 10 - Ntificatins ). If the registratin request is rejected by the AED, the initial frm is displayed during the access t the menu Registratin data. In case f acceptance f the registratin, the welcme screen f VATMOSS stands as fllws during the subsequent cnnectins t the prtal: Figure 18: Welcme screen after the acceptance f the registratin by the AED A summary f the registratin data f the LU NETP cmpany is shwn in the left part f the screen, whereas the right part lists the last infrmatin f the VAT returns submitted by the NETP (as frm 1st f January 2015). In the lwer part f the screen are the unread ntificatins f the LU NETP. USER Manual Page 23 n 76 VATMOSS

25 4. OTHER TYPES OF REQUESTS Once registered in VATMOSS, the tab Registratin data displays the registratin frm initially submitted by the LU NETP, but the frm is read-nly and nw crrespnds t the registratin data f the LU NETP. During his registratin t the special scheme, either the Unin r the nn-unin scheme, a LU NETP can be required t update his registratin data r t request his exclusin frm the special scheme. This LU NETP can als be excluded frm the special scheme by the AED. The screen Registratin data f the fllwing figure allws ne t display the different types and statuses f a request (draft, submitted data, and validated data) that the LU NETP can pssibly submit: 1 2 Figure 19: Registratin request accepted 1 Update the registratin data: A click n the buttn allws the LU NETP t fill in an update request fr his registratin data (see the sectin 5 - Update f the registratin data ); USER Manual Page 24 n 76 VATMOSS

26 2 Request an exclusin: This buttn will lead the LU NETP t a frm that allws him t request his exclusin frm a special scheme (see the sectin Exclusin frm ). USER Manual Page 25 n 76 VATMOSS

27 5. UPDATE OF THE REGISTRATION DATA Once registered, the LU NETP can perfrm an update f his registratin data by clicking n the buttn Update the registratin data (Figure 19: Registratin request accepted). The LU NETP is guided thrugh the fllwing screen that allws him t lad the last registratin data submitted t the AED. It displays the same frm as the initial registratin request (see the sectin Registratin request ). Hwever, the frm is pre-initialized with the last registratin data submitted in editin mde. Nevertheless, it is nt pssible t change the date f cmmencement f using the scheme. There is n restrictin n the number f submissins f registratin updates even withut the validatin f the previus request. Figure 20: Update the registratin The same way as fr an initial registratin request, it is pssible t save a new draft, t delete it r t lad the last submitted data (whatever their status: accepted, rejected r cancelled). Please nte that there is n limit n the number f registratin request updates simultaneusly submitted. If an update request is cancelled by the LU NETP, it is the previus update that is displayed r the last request accepted by the AED in case there is n ther pending update. USER Manual Page 26 n 76 VATMOSS

28 6. EXCLUSION REQUEST A LU NETP registered in VATMOSS can ask his wn exclusin frm VATMOSS. A click n the buttn Request an exclusin frm the screen Registratin Data shwn n the Figure 19: Registratin request accepted leads t the exclusin request frm. The prcedure f an exclusin request fr a: EU LU NETP tied t the Unin scheme is described in the sectin Unin scheme ; Nn-EU LU NETP tied t the nn-unin scheme is described in the sectin Nn-Unin Scheme EXCLUSION FORM Unin scheme The exclusin request frm fr the Unin scheme is as fllws: 1 2 Figure 21: Vluntary exclusin frm the Unin scheme The EU LU NETP can invke several reasns t justify the submissin f an exclusin request t the AED: I n lnger supply telecmmunicatins, bradcasting r electrnic services. This chice invlves a quarantine perid f tw calendar quarters frm the date f cessatin ; My business n lnger has a fixed establishment in the Eurpean Unin and I want t make immediately use the special scheme fr telecmmunicatins, bradcasting services r electrnic services supplied by taxable persns nt established within the Eurpean Unin. This chice des nt invlve a quarantine perid. The EU LU NETP must infrm the date at which he has ceased t have a fixed establishment in the Eurpean Unin ; USER Manual Page 27 n 76 VATMOSS

29 I request t be identified in anther Member State. This chice des nt invlve a quarantine perid, but asks t pint ut the change reasn: Because my business is nt established in the Eurpean Unin and I wish t make use f the special scheme cvering telecmmunicatins, bradcasting and electrnically supplied services in anther Member State in which I have a fixed establishment. Furthermre I am registered t the special scheme with the administratin f Luxemburg fr tw years at least. In this case, the EU LU NETP is invited t infrm abut the ther Member State and the VAT identificatin number; Because my business is nt establishment in the Eurpean Unin and I have ceased t have a fixed establishment in Luxemburg. I still want t use hereafter the special scheme by registering in anther Member State in which I have a fixed establishment. The EU LU NETP must infrm the date frm which he has ceased t have a fixed establishment in Luxemburg, and is invited t prvide the ther Member State and the VAT identificatin number; Because my place f business is lcated in the Eurpean Unin and I have mved my place f establishment frm yur cuntry t anther Member State. The EU LU NETP must infrm the date frm which he has ceased t have a fixed establishment in Luxemburg, the ther Member State and the VAT identificatin number; Other reasn. This chice invlves a quarantine perid f tw calendar quarters frm the date f cessatin. Clicking n Request exclusin 1 pens a cnfirmatin pp-up shwn n the fllwing figure t ensure that the exclusin is intended. It is als pssible t Cancel 2 the actin if the EU LU NETP des nt want t be excluded. Figure 22: Cnfirmatin f the exclusin request After the cnfirmatin f the exclusin request, this ne is submitted t the AED and a ntificatin n the fllwing figure pints ut the sending f the request n the VATMOSS prtal. After the submissin f a registratin request and befre the acceptance by the AED, the EU LU NETP can update his registratin data 3: USER Manual Page 28 n 76 VATMOSS

30 3 Figure 23: Exclusin request Fr the update f the registratin data after an exclusin f VATMOSS, it is referred in the sectin Update f the registratin data after an exclusin Nn-Unin Scheme The exclusin request frm frm the nn-unin scheme is as fllws: Figure 24: Vluntary exclusin frm the nn-unin scheme The nn-eu LU NETP can invke several reasns t justify the submissin f an exclusin request t the AED: I n lnger supply telecmmunicatins, bradcasting r electrnic services. This chice invlves a quarantine perid f tw calendar quarters frm the date f cessatin; My business has pened a fixed establishment in the Eurpean Unin and I want t make immediately use f the special scheme fr telecmmunicatins, bradcasting services r electrnic services supplied by taxable persns established within the Eurpean Unin but nt established in the Member State f cnsumptin. This chice des nt invlve a quarantine perid. The nn-eu LU NETP must infrm the date frm which he has pened a fixed establishment in the Eurpean Unin and the ther Member State and the VAT identificatin number; USER Manual Page 29 n 76 VATMOSS

31 Other reasn. This chice invlves a quarantine perid f tw calendar quarters frm the date f cessatin. Fr the finalizatin f the exclusin request prcess, it is referred in the prcedure described in the previus sectin abut the exclusin f the Unin scheme UPDATE OF THE REGISTRATION DATA AFTER AN EXCLUSION After the LU NETP has been excluded frm VATMOSS, the latter can always update part f his registratin data. Clicking n the buttn Update the registratin data n the screen Registratin data (shwn n the Figure 23: Exclusin request) displays the registratin request frm (see the sectin Registratin request ) by limiting the editin f the fllwing fields: address; Cntact; Bank Accunt. USER Manual Page 30 n 76 VATMOSS

32 7. RE-REGISTRATION IN VATMOSS A LU NETP excluded frm VATMOSS and whse perid f quarantine has expired (in the case where such a perid is expected by the laws in frce) can ask its re-registratin. If an excluded LU NETP wants t be re-registered, it must cnnect t VATMOSS and click n the buttn Reregister 1 frm the tab Registratin data : a registratin frm similar t the ne described n the sectin Registratin request will be displayed, sectin t which it is referred fr the submissin prcedure f the frm. 1 Figure 25: Buttn Reregister After the submissin f an eventual registratin request, it is checked if there is nt any quarantine perid impsed n LU NETP by anther Member State (after 1st f January 2015). USER Manual Page 31 n 76 VATMOSS

33 8. REQUESTS HISTORY It is pssible t access t the View requests histry 1 frm the Registratin data screen shwn n the Figure 19: Registratin request accepted in the case f an active LU NETP and n the fllwing figure n the case f an excluded LU NETP. Figure 26: Link t the requests histry 1 This link allws ne t cnsult the histry f the LU NETP status, meaning registered r excluded, in VATMOSS: 2 3 Figure 27: Histry f the status f the LU NETP in VATMOSS The LU NETP can: 2 Display all the requests f the LU NETP by clicking n Display requests. The LU NETP is sent t the fllwing screen including the set f requests submitted by the LU NETP. It may be registratin, exclusin r re-registratin requests. 3 Srt the requests in reverse chrnlgical rder. USER Manual Page 32 n 76 VATMOSS

34 4 Figure 28: Histry f the requests f the LU NETP in VATMOSS The abve screen allws ne t display the detail f an update (in read-nly mde) by clicking n the link 4. In the case f an update request displayed in this histry, it will be cmpared t the last validated versin f the registratin data: Figure 29: Requests cmparisn USER Manual Page 33 n 76 VATMOSS

35 9. VAT RETURNS The NETP can access the list f all its VAT returns, submitted and saved as draft, by clicking n the VAT return tab n the main menu. The fllwing screen is then displayed: Figure 30: VAT return list The VAT return list cntains all the VAT returns the NETP has saved as draft r submitted. The VAT returns in a state f draft are indicated by an asterisk in parenthesis next t their perid (*). Frm this screen, the fllwing actins are available: 1 Changing the table srting rder. By default, the VAT returns are srted by perid, starting with the mre recent nes. The table can be srted by anther clumn by clicking n its header: ne click srts data by ascending rder and a secnd click srts it by descending rder. Srting by a clumn cancels any srting previusly applied. Data n this table is always gruped by year, regardless f the srting applied, i.e. the srting rder cncerns the VAT returns inside each year; 2 Flding r unflding a year t hide r shw the VAT returns crrespnding t that year. T d s, the user clicks n the rw cntaining the year. The rw is preceded by an arrw ( if the rw is flded r if it s unflded); 3 Display the details f a VAT return by clicking n the crrespnding rw in the table; 4 Setting the number f results (10, 50 r 100) displayed in the table. 5 Navigate thrugh the result pages; 9.1. FILE A VAT RETURN The LU NETP has tw ways t start creating a VAT return: either via the hme screen by clicking the File a VAT return buttn: USER Manual Page 34 n 76 VATMOSS

36 Figure 31: File a VAT return buttn frm the hme screen Or via the VAT return main screen by clicking n the Create a VAT return buttn: Figure 32: Create a VAT return buttn frm the VAT return main screen USER Manual Page 35 n 76 VATMOSS

37 Select VAT return perid After clicking ne f these buttns, an intermediate screen lets the user chse which perid will the VAT return cncern: Figure 33: VAT return perid selectin screen Once the user has selected a perid and clicked n the Create a VAT return buttn, the VAT return frm appears. If the chsen perid already has ne r mre versin f a VAT return, submitted r saved as draft, the mre recent ne will be laded instead f a blank frm. A click n the Cancel buttn sends the user back t the VAT return main screen VAT return frm The VAT return frm is different whether the NETP is an EU NETP r a Nn EU NETP. It is cmpsed f the fllwing parts: 1 A header summing up varius infrmatin abut the VAT return: Status ( Draft fr a newly created VAT return); Saved n ; By, the user wh saved the VAT return; Payment, infrmatin n the last payments and reimbursement received n this VAT return. 2 A tab bar used t access the varius parts f the VAT return (during its creatin, nly the VAT return tab is accessible): VAT Return (see the sectins File a VAT return t Mdify a VAT return ) Transmissin t Member States f cnsumptin (see the sectin Transmissin t Member States f cnsumptin ) Transmissin t Member States f establishment (see the sectin Transmissin t Member States f establishment ) Statement f transactins (see the sectin Statement f transactins ) USER Manual Page 36 n 76 VATMOSS

38 Ntificatins (see the sectin Ntificatins ) 3 An upper tlbar cntaining the fllwing buttns: Mdify (inactive during VAT return creatin); Imprt XML data, allwing the user t fill the VAT return using data cntained in an.xml file; Imprt data frm anther VAT return, allwing the user t retrieve data frm anther VAT return and use it t start filling the current VAT return. 4 A drp dwn list cntaining the varius versin f the VAT return (during its creatin, the list is empty); 5 Tw date fields defining the start and end f the perid cvered by the VAT return; 6 A sectin dedicated t the NETP supplies; 7 (EU NETP nly) A sectin dedicated t fixed establishment supplies; 8 (EU NETP nly) A recap f the ttal VAT amunt f the VAT return (sum f the ttal f sectins 6 and 7); 9 A lwer tlbar with the fllwing buttns: Submit VAT return allwing the user t submit the VAT return; Save as draft allwing the user t save the current state f the VAT return as a draft, withut submitting it; Cancel t g back t the VAT return main screen; Delete draft (inactive during VAT return creatin). USER Manual Page 37 n 76 VATMOSS

39 Figure 34: EU NETP VAT return creatin frm USER Manual Page 38 n 76 VATMOSS

40 Figure 35: Nn EU NETP VAT return creatin frm Select VAT return start and end dates By default, when creating a new VAT return, the frm and the fields are set up t cver the whle perid, e.g. fr Q1-2015, the default dates will be frm 01/01/2015 t 31/03/2015. Hwever, they can be mdified t cver a shrter range, prvided it is still cntained in the VAT return perid, e.g. fr Q1-2015, the user culd set a range ging frm 10/02/2015 t 20/03/2015 but nt frm 15/03/2015 t 15/04/2015 since the end date wuld be past the end f Q If an errneus perid is entered, an errr message will be displayed when the user tries t submit r save the VAT return as draft: Figure 36: Wrng perid USER Manual Page 39 n 76 VATMOSS

41 Fill NETP supplies Figure 37: NETP supplies 4 The NETP supplies sectin is cmpsed f the fllwing parts: 1 A checkbx allwing t declare that n electrnic service has been supplied frm Luxemburg; 2 The lines f supply themselves, cmpsed f the fllwing infrmatin: The Member State f cnsumptin in which the service has been cnsumed; The applied VAT rate, cnsisting in a VAT type (standard r reduced) and a value (between 0.01 and 99.99); The taxable amunt; The cmputed VAT amunt, which is nt editable but rather the result f the applicatin f the VAT rate t the taxable amunt; The declared VAT amunt, which can be different frm the cmputed VAT amunt. 3 An Add line buttn allwing the user t add a line f supply; 4 A delete (x) buttn allwing t remve an existing line; Every field has t be filled fr a supply line t be crrect, therwise, the submissin r saving f the VAT return will nt be accepted and the fields with missing infrmatin will be highlighted in red: Figure 38: Empty fields As many lines as wanted can be added t the VAT return, prvided the triplet Member State f cnsumptin/vat rate (type and value) is unique. Every time a supply is mdified by the user, the cmputed amunts and ttals are autmatically updated. It is pssible t select a Member State f cnsumptin in which the NETP als has a Fixed Establishment. It means this Fixed Establishment has nt been active fr the whle perid cvered by the VAT return. In that case, the declared amunt in the NETP supplies sectin USER Manual Page 40 n 76 VATMOSS

42 is nly applicable fr the time the Fixed Establishment was clsed. An alert infrms the user when this situatin arises: Figure 39: (Alert) The user selected a Member State f cnsumptin in which he has a fixed establishment Fill supplies frm Fixed Establishments based in ther Member States Figure 40: Fixed establishments supplies Filling Fixed Establishments supplies ges the same way as NETP supplies (see the sectin Fill NETP supplies ), except that the user has t mentin which f the NETP s Fixed Establishment is implied using the Individual VAT identificatin number drp-dwn list. This list cntains the list f each Fixed Establishment f the NETP, whether it is currently active r nt (because a Fixed Establishment culd be pen fr nly a part f the VAT return perid). In the case where a currently inactive Fixed Establishment is selected, an alert is displayed at the left f the supply line: Figure 41: (Alert) Inactive fixed establishment As fr the NETP supplies, as many lines as wanted can be added t the VAT return, prvided the quadruplet Member State f establishment/member State f cnsumptin/ VAT rate (type and value) is unique. USER Manual Page 41 n 76 VATMOSS

43 9.2. IMPORT DATA FROM AN XML FILE Figure 42: Imprt data frm an XML file An XML file can be used t fill a VAT return. T d s, the user has t click n the Imprt XML data frm the VAT return creatin frm. A ppup is then displayed, cmpsed f the fllwing parts: 1 A Brwse buttn allws the user t select an.xml file frm its cmputer; 2 An XML specificatins hyperlink, allwing the dwnlad f a.zip file which cntains an explanatry leaflet XML Schema Definitin.pdf, and an.xsd file NETPVATReturnDefinitin-v1.07.xsd which details XML specificatins precisely; 3 An Imprt buttn allws t cnfirm the file chice and t fill the VAT return with the infrmatin frm this file; 4 A Cancel buttn allwing t clse the ppup and t g back n the VAT return frm withut imprting any data. Fr the file t be prcessed crrectly, it has t satisfy a number f specificatins. T get a list f these specificatins, the user can click n the hyperlink n the cnfirmatin ppup (2). In the case where a nn-xml file, r ne that desn t match the VAT return perid is selected fr imprt, an errr message warns the user that the imprt is impssible. Otherwise, data is imprted and the VAT return is filled and autmatically saved as a draft. If a draft already existed at the time the user tried t imprt an XML file, a warning message asks fr cnfirmatin because the draft will be replaced if data is imprted (nly ne draft can exist at a time fr a VAT return) IMPORT DATA FROM ANOTHER VAT RETURN Figure 43: Imprt data frm anther VAT return Data frm an already existing VAT return can als be imprted t fill anther VAT return. T d s, the user has t click n the Imprt data frm anther VAT return buttn frm the VAT return creatin frm. A ppup is then displayed, cmpsed f the fllwing parts: 1 A drp bx allwing the user t select a VAT return t imprt; 2 An Imprt buttn allwing t cnfirm the chice and fill the VAT return with data imprted frm the crrespnding VAT return. The amunts are hwever nt imprted, USER Manual Page 42 n 76 VATMOSS

44 nly the Member States f cnsumptin and establishment, the VAT types and VAT rates are; 3 A Cancel buttn allwing t clse the ppup and t g back n the VAT return frm withut imprting any data. The data f the previus VAT return are imprted but the amunts are frced t «0». The user can then chse t save the VAT return as a draft r t submit it immediately, just as in the standard prcess SAVE VAT RETURN AS DRAFT Once the VAT return filled, it can be saved as a draft withut submitting it, which allws the user t cme back and cmplete it later. Mrever, it is pssible t save the draft f a VAT return cncerning the current perid, whereas it cannt be submitted until the perid is ver. After clicking n the Save as draft buttn: An infrmative message cnfirms that the peratin succeeded; The VAT return header is updated (Status: Draft, Saved n/by, Payment: Unpaid); In the versin drp-dwn list, a Draft entry nw appears; The tabs becme accessible, hwever, fr a VAT return newly created, the sectins cncerning Member States f cnsumptin and establishment will be empty, as the splitting f the VAT return int MSCON/MSEST VAT returns nly happens at its submissin. The statement f transactin will als be empty; The VAT return appears in display mde: the fields are nt accessible anymre. In the upper tlbx, nly the Mdify buttn is accessible, the imprt buttns are greyed, in the lwer tlbx, nly the Submit VAT return is displayed and accessible; The created VAT return appears in the table f the VAT return main screen with the Draft status MODIFY A DRAFT A draft can be updated as many times as the user wants it. Hwever, nly the last versin f the draft is kept, there cannt be multiple versin f a draft fr a given VAT return. T edit a draft, the user has t click n the Mdify buttn after having displayed the draft. He can then mdify the data and cnfirms by clicking the buttn Save as draft. An infrmative message cnfirms that the peratin succeeded DELETE A DRAFT A draft can be deleted at will by the user. Its data are then lst and cannt be retrieved again. T d s, the user has t click n the Mdify buttn after having displayed the draft, then n the Delete draft buttn f the lwer tlbar. There is n cnfirmatin asked, the draft is deleted immediately and an infrmative message cnfirms it t the user. If there were ther versins f the VAT return, the mre recent f these is displayed right away. Otherwise, a blank frm is shwn. USER Manual Page 43 n 76 VATMOSS

45 9.7. SUBMIT A VAT RETURN It is pssible t submit the VAT return either frm the creatin frm r frm an already saved draft via the Submit VAT return buttn. A cnfirmatin ppup then asks the user fr cnfirmatin. Figure 44 : Cnfirmatin f a VAT return submissin After cnfirmatin, An infrmative message cnfirms that the peratin succeeded; The VAT return header is updated (Status: Submitted, then Accepted, Saved n/by, Payment: Unpaid); The versin is added t the drp-dwn list (with its status Submitted then Accepted); The tabs becme accessible if they were nt already; The amunts transferred t Member States f cnsumptin and establishment are cmputed and the crrespnding tabs are updated; The VAT return appears in display mde, the fields are nt accessible anymre. In the upper tlbx, nly the Mdify buttn is accessible, the imprt buttns are greyed, in the lwer tlbx, the Submit VAT return is als greyed; The VAT return appears in the main screen s list with the status Submitted then Accepted; A ntificatin is received immediately at the VAT return submissin and anther ne after its acceptatin. USER Manual Page 44 n 76 VATMOSS

46 9.8. MODIFY A VAT RETURN A VAT return can be updated at will, within the limit f three years after the deadline f the initial submissin. At every submissin, a new versin is created, allwing the user t cnsult lder transmitted data. It is als pssible t create a draft even if a versin has already been submitted, allwing the user t submit crrectin later. T mdify a VAT return, the user has t click the Mdify buttn after having displayed the VAT return: Figure 45: Mdificatin f a VAT Return This can nly be dne frm the last versin f the VAT return. The Mdify buttn is grayed fr lder versins: Figure 46: Chice f the VAT Return versin USER Manual Page 45 n 76 VATMOSS

47 The user can then either save its mdificatin using the Save as draft buttn, r submit them immediately using the Submit VAT return buttn. In bth cases, after cnfirmatin, the VAT return is then displayed in display mde. In the case where a new versin is submitted, differences with previus versins are highlighted: Figure 47 : VAT return mdificatins highlited Deleted lines f supply appear in red and strikethrugh text Mdified r added lines appear in blue and bld text 9.9. TRANSMISSION TO MEMBER STATES OF CONSUMPTION This screen, accessible thrugh the Transmissin t Member States f cnsumptin tab f the VAT return, sums up the infrmatin f the current versin f the VAT return and the assciated payments frm the pint f view f each Member State f cnsumptin implied. Amunts are cmputed at every VAT return submissin by the NETP. Fr each Member State f cnsumptin, a MSCON VAT return is created and transmitted t the crrespnding Member State. Lines that have been mdified since the previus versin are highlighted with bld text. Mrever, deleted lines als appear in bld with an amunt f 0, highlighting the fact that thse lines are indeed transmitted t infrm the Member State f their deletin. USER Manual Page 46 n 76 VATMOSS

48 Figure 48 : Transmissin t Member States f cnsumptin The screen is cmpsed f the fllwing parts: 1 A drp-dwn list f every versin f the VAT return; 2 The list f every Member State f establishment implied in the VAT return. Fr each line, the user can fld and unfld the details f the VAT return (3) and f the payments (4) fr this Member State f cnsumptin; 3 Table representing the MSCON VAT return, including a drp-dwn list t select the number f element t display (10, 50 r 100), and a navigatin system fr this table; 4 T able representing the payments and reimbursements fr this MSCON VAT return, including a drp-dwn list t select the number f element t display (10, 50 r 100), and a navigatin system fr this table; 5 Number f element t display (10, 50 r 100); 6 Navigatin between the results TRANSMISSION TO MEMBER STATES OF ESTABLISHMENT This screen, accessible thrugh the Transmissin t Member States f establishment tab f the VAT return, sums up the infrmatin f the current versin f the VAT return and the assciated payments frm the pint f view f each Member State f establishment implied. Amunts are cmputed at every VAT return submissin by the NETP. Fr each Member State f establishment, a MSEST VAT return is created and transmitted t the crrespnding Member State. Lines that have been mdified since the previus versin are highlighted with bld text. Mrever, deleted lines als appear in bld with an amunt f 0, highlighting the fact that thse lines are indeed transmitted t infrm the Member State f their deletin. USER Manual Page 47 n 76 VATMOSS

49 Figure 49 : Transmissin t Member States f establishment The screen is cmpsed f the fllwing parts: 1 A drp-dwn list f every versin f the VAT return; 2 The list f every Member State f establishment implied in the VAT return. Fr each line, the user can fld and unfld the details f the VAT return (3) fr this Member State f cnsumptin; 3 Table representing the MSEST VAT return, including a drp-dwn list t select the number f element t display (10, 50 r 100), and a navigatin system fr this table; 4 Number f element t display (10, 50 r 100); 5 Navigatin between the results STATEMENT OF TRANSACTIONS The list f every payment and reimbursement cncerning the VAT return is available via the Statement f transactins tab. A table is als dedicated t the payments which accunting is pending, i.e. payments received and transmitted by erecette but nt yet transferred t the Member State f cnsumptin USER Manual Page 48 n 76 VATMOSS

50 Figure 50 : Statement f transactin The screen is cmpsed f the fllwing parts: 1 A series f filters allwing t search payment (see the sectin Filter peratins ); 2 The list f every payment, reimbursement and retentin fr this VAT return, the fllwing clumns are displayed: Value date (srtable); Issuer (srtable); Recipient (srtable); Type f peratin (reimbursement/payment/retentin) (srtable); Versin f the declaratin (srtable); Amunt; 3 The list f every payment which accunting is still pending, with the fllwing clumns: Value date (srtable); Issuer (srtable); Recipient (srtable); Amunt (srtable); Reference (srtable) Filter peratins T filter the list f peratins, the user can click n the buttn in rder t display the filters currently applied. The fllwing frm is then displayed: Figure 51 : Filtrer les pératins The infrmatin displayed in fields 1 t 4 crrespnd t the filter currently applied. It s pssible t change the filtering by changing the values f fields 1 t 4 depending n the expected results: 1 The Issuer field allws the selectin f the payment emitter, which can be either a Member State r a NETP; 2 The Recipient field allws the selectin f the NETP receiving the payment; USER Manual Page 49 n 76 VATMOSS

51 3 The Operatin field allws the selectin f a type f peratin, including: Payment Reimbursement Retentin 4 The VAT return versin field restricts the result list t the peratins cncerning a precise VAT return versin; 5 Click n the Filter buttn t apply the varius filters previusly entered. The varius filters can be applied tgether, nly the peratin matching all the selected values will be displayed. It is als pssible t: 6 Reset the filter t its default value by clicking n the Reset filter buttn. 7 Hide the filter details by clicking n the filter currently applied NOTIFICATIONS buttn. Ding s des nt cancel the The list f ntificatins cncerning a VAT return can be access by clicking the Ntificatins tab: Figure 52 : Ntificatins f a VAT return It is cmpsed f a simple table cntaining the fllwing clumns: Date (srtable) Ntificatin type (srtable) Issuer (srtable) By clicking n the link cntained n the Date clumn, the details f the ntificatin can be displayed (see the sectin Display a ntificatin ). USER Manual Page 50 n 76 VATMOSS

52 10. NOTIFICATIONS A ntificatin is the way used by VATMOSS r the AED in case f manual ntificatin in rder t cmmunicate with the LU NETP the fact that an event happened r an actin n his side is required. The ntificatins requiring an actin frm the user are called persistent ntificatins. They can be cnsidered as read nly when the required actin has been perfrmed by the LU NETP and validated by the AED. The list f the ntificatins received by the NETP is available by clicking n the tab Ntificatins in the main menu. The wrding f the menu is fllwed by a red dt indicating the number f unread ntificatins. The fllwing screen is then displayed: Figure 53: List f ntificatins By default, n filter is applied: the list f ntificatins includes all ntificatins received by the LU NETP. The first clumn is displayed nly fr persistent ntificatins and can include the fllwing value when a ntificatin requires the executin f an actin by the LU NETP and that actin has nt yet been perfrmed. Frm this screen several actins are pssible: 1 Filter the list f the ntificatins (see the sectin Filter the ntificatins ); 2 Change the srting rder f the table. By default, the ntificatins are srted accrding t their issuing date, newest first. USER Manual Page 51 n 76 VATMOSS

53 By clicking n the header f a clumn, it is pssible t srt the table accrding t that clumn: a click srts accrding t an ascending rder, a secnd click srts accrding t a descending rder. The srt n a clumn deletes any ther srt previusly applied; 3 Display the details f a ntificatin by clicking n the crrespnding line in the table (see the sectin Display a ntificatin ); 4 Display mre r less elements in the table. The user can chse t display 10, 50 r 100 elements per page; 5 Brwse between the pages f results FILTER THE NOTIFICATIONS T filter the list f ntificatins, the user just has t click n the icn the filter currently applied. The fllwing frm is then displayed: in rder t display Figure 54: Filter n the ntificatins The infrmatin displayed in the fields 1 t 5 crrespnds t the filter currently applied (nne by default). It is pssible t change the filtering by mdifying the cntent f the fields 1 t 5 accrding t the desired infrmatin: The fields frm 1 t t 2 allw ne t define a perid during which the ntificatins t list must have been sent: If bth fields are specified, the listed ntificatins must have been sent frm the date frm, and until the date t (included) ; If nly the field frm is specified, the ntificatins must have been sent frm that date ; If nly the field t is specified, the ntificatin must have been sent until this date ; If n fields are specified, n restrictins will be applied t the date at which the listed ntificatins have been sent. 3 The field Ntificatin type allws ne t select the type f ntificatin t display n the list. If n type is selected, n restrictin will be applied n the types t display. It is nt pssible t select several types f ntificatins thrugh this field. 4 The field Free subject f the ntificatin allws ne t limit the list f the ntificatins t thse having a subject manually entered by the user that include the indicated text. 5 The field Only unread ntificatins allws, when the bx is ticked, t display nly the ntificatins that have nt been read. USER Manual Page 52 n 76 VATMOSS

54 6 Click n the buttn Filter in rder t apply the filter that has been defined. All these criteria can be cumulated: nly the ntificatins in accrdance with the all the criteria will be listed. The user can als: 7 Reset the filter t its default value by clicking n the buttn Reset. 8 Hide the detail f the filter by clicking n the buttn any impact n the filter being applied DISPLAY A NOTIFICATION. This actin des nt have After clicking n a ntificatin, the fllwing screen describes the infrmatin abut the ntificatin: 1 2 Figure 55: Details f a ntificatin The user can d the fllwing actins: 1 Exprt the PDF assciated t the ntificatin by clicking n the icn crrespnding t the selected language. 2 Brwse amng the ntificatins displayed in the list f ntificatins: allws ne t mve t the previus ntificatin in the list ; allws ne t g back t list ; allws ne t mve t the next ntificatin in the list. Nte : The filter that has been applied is saved as lng as the user des nt discnnect r apply anther filter. The brwsing in the list is dne with respect t this filter. USER Manual Page 53 n 76 VATMOSS

55 11. MANDATES Thrugh VATMOSS, a user f a LU NETP can create a mandate with anther cmpany, established r nt in Luxemburg. After that, this cmpany will becme the agent f the LU NETP. In rder t have an active mandate, it must invlve a LU NETP (principal) and anther cmpany, namely the agent, and must have been initiated by the LU NETP. When the mandate is established, bth parties are ntified f the creatin f the mandate. Please be aware that a LU NETP, principal, can nly have ne mandate at a given time. Once activated, the mandate des nt have any time limit. This culd be revked at any time by ne f parties, the LU NETP r his agent. As during the establishment, bth parties will be ntified f the revcatin, and frm this mment, the agent will have n mre access t the VATMOSS area f the NETP. In spite f an active mandate, the LU NETP remains in charge f the registratin data (and their updates), because the agent has a read-nly view n the registratin data f the LU NETP. The agent can submit and mdify VAT returns n behalf f the LU NETP. Fr the administratin f Luxemburg, the LU NETP is the slely respnsible f the infrmatin frwarded in spite f the mandate between bth parties. The hmepage f the mandates is presented n Figure 56: Mandates hmepage - n active mandate and Figure 57: Mandates hmepage - active mandate. The first part f the screen presents the active mandate (if there is) and the secnd part displays the mandates that have been revked. If a mandate is active, the fllwing infrmatin is displayed: Infrmatin linked t the agent: VAT identificatin number Cmpany name Cntact Infrmatin linked t the mandate: Establishment date Ntificatin f the mandate s establishment The table f mandates histry shws the fllwing infrmatin: The Establishment date f the mandate; The Revcatin date f the mandate; The Cmpany name f the agent; A link allwing t access t mre infrmatin abut the mandate. USER Manual Page 54 n 76 VATMOSS

56 Figure 56: Mandates hmepage - n active mandate 2 4 Figure 57: Mandates hmepage - active mandate 5 Frm this hmepage, the user can perfrm the fllwing actins: 1 Establish a mandate thrugh the buttn Establish a mandate (see the sectin Establish a mandate ) 2 Revke the active mandate thrugh the buttn Revcate the mandate (see the sectin Revke the mandate ) USER Manual Page 55 n 76 VATMOSS

57 3 Cnsult the infrmatin linked t a revked mandate thrugh the link Shw details (see the sectin Shw the details f a mandate ) 4 Display mre r less elements in the table. The user can chse t display 10, 50 r 100 elements per page. 5 Brwse between the pages f results ESTABLISH A MANDATE After clicking n the buttn Establish a mandate f the Figure 56: Mandates hmepage - n active mandate, the user is n the page allwing him t establish a mandate. The establishment frm is different if the mandate is established in Luxemburg (see the sectin Agent established in Luxemburg ) r utside the Luxemburg (see the sectin Agent nt established in Luxemburg ). By default, the frm is displayed fr an agent established in Luxemburg Agent established in Luxemburg Figure 58: Agent established in Luxemburg In the case where the mandate cncerns an agent is established in Luxemburg, the user must give the fllwing infrmatin: 1 VAT identificatin number f the agent; 2 Natinal register number f the agent; 3 The buttn Lk fr the cmpany is available when the previus fields, that is t say VAT identificatin number and natinal register number, are filled in. By clicking n this buttn, a cntrl is dne t ensure that the VAT identificatin number and the natinal register number crrespnd t the same cmpany: If the cntrl is psitive, then the name f the agent appears in the field 4 Cmpany name; USER Manual Page 56 n 76 VATMOSS

58 If the cntrl is negative, an errr message appears specifying that either the VAT identificatin number r the natinal register number is wrng and the filed 4 remains empty. 5 Cntact f the agent; 6 address f the cntact; 7 After reading the terms f use, the user must validate them by ticking the bx I read and accept the terms f use ; 8 When all the data are filled in, the user can click n the buttn Validate that creates the mandate; 9 The user can cancel his actin by clicking n the buttn Cancel Agent nt established in Luxemburg Figure 59: Agent nt established in Luxemburg When the mandate cncerns an agent nt established in Luxemburg, the user must give the fllwing infrmatin: 1 VAT identificatin number f the agent. It is fictinal LU VAT identificatin number beginning by LU99; 2 Cnfirmatin f the VAT identificatin number f the agent; 3 Cmpany name f the agent; 4 Cntact f the agent; 5 address f the cntact; 6 After reading the terms f use, the user must validate them by ticking the bx I read and accept the terms f use ; 7 When all the data are filled in, the user can click n the buttn Validate that creates the mandate; 8 The user can cancel his actin by clicking n the buttn Cancel. USER Manual Page 57 n 76 VATMOSS

59 11.2. REVOKE THE MANDATE 1 2 Figure 60: Revke the mandate By clicking n the buttn Revcate the mandate frm the Figure 57: Mandates hmepage - active mandate, the user pens a pp-up that asks him t cnfirm the revcatin f the mandate. The user can either cnfirm the revcatin by clicking n the buttn Validate 1 r cancel the revcatin thrugh the buttn Cancel SHOW THE DETAILS OF A MANDATE 1 Figure 61: Details f a mandate After clicking n the link Shw details frm Figure 56: Mandates hmepage - n active mandate and Figure 57: Mandates hmepage - active mandate, a pp-up with the infrmatin linked t the agent and the mandate displays. The first part Agent displays sme infrmatin cncerning the agent: The VAT identificatin number; The Cmpany name; The Cntact; The address f the cntact. The secnd part Mandate displays sme infrmatin abut the mandate: The Establishment date f the mandate and a link thrugh the establishment ntificatin; The Revcatin date f the mandate and a link thrugh the revcatin date; The Revcatin initiatr. USER Manual Page 58 n 76 VATMOSS

60 12. AGENT Once a mandate has been established between a LU NETP and an agent, this ne has access t the VATMOSS wrkspace f the LU NETP during the activity perid f the mandate. During this perid, the agent can n the LU NETP VATMOSS: Cnsult the registratin data f the LU NETP (withut being able t change it Figure 62: Registratin data f the LU NETP (read-nly)); Submit r mdify the VAT returns n behalf f the LU NETP; Cnsult the ntificatins f the LU NETP. Figure 62: Registratin data f the LU NETP (read-nly) As sn as the mandate is revked either by the LU NETP, either by the agent, the agent can n mre have access t the VATMOSS wrkspace f the LU NETP. He keeps an access t the infrmatin abut the mandate. An agent can be A LU NETP (see the sectin Agent LU NETP ); A cmpany established in Luxemburg (see Agent cmpany established in Luxemburg ) USER Manual Page 59 n 76 VATMOSS

61 A cmpany nt established in Luxemburg (see the sectin Agent cmpany nt established in Luxemburg ). Instead f the LU NETP, an agent can have several active mandates at a given time MENU Figure 63: Menu bar f an agent The menu bar f an agent includes three parts: 1 This buttn allws t cme back t the hmepage f the agent frm everywhere 2 This cmb bx allws t navigate between the hmepage f the agent as LU NETP (My Cmpany) and the hmepages f the principals (My Mandates) 3 The different menu allwing t navigate thrugh the different pages If the agent acts n behalf f his principal, he can navigate between the registratin data, VAT returns and Ntificatin f the LU NETP. Hwever, if he acts n his behalf and if he is LU NETP, he navigates thrugh these menus between the data registratin, VAT returns, ntificatins and mandates abut him AGENT LU NETP In the case where a LU NETP is als an agent, when he cnnects t VATMOSS, he is directly n the hmepage f the agents presented n Figure 64: Hmepage f an agent - LU NETP and nt n Figure 18: Welcme screen after the acceptance f the registratin by the AED. USER Manual Page 60 n 76 VATMOSS

62 Figure 64: Hmepage f an agent - LU NETP The hmepage includes three parts: 1. The different menus leading t the different pages f VATMOSS f the LU NETP, and a cmb bx allwing t navigate between the principals and his cmpany (see Menu ); 2. The registratin data f the principal, namely the VAT identificatin number and the cmpany name. These data being syncing with erecette cannt be mdified by the agent; 3. The active mandates allwing having access t VATMOSS wrkspaces f the principals and the inactive mandates. Frm this screen, several actins are pssible: 1 This cmb bx allws t navigate between the principals and the agent (see the sectin Menu ); 2 Access t my VATMOSS area allws the user t access t the hmepage f this VATMOSS wrkspace as LU NETP; 3 In the case where the agent has ne r several active mandate(s), a table lists all the mandates by specifying the name f the principal, his VAT identificatin number, his establishment date and the number f unread ntificatins by the user fr this mandate. By clicking n the name f the principal, the user is n the hmepage f this ne. USER Manual Page 61 n 76 VATMOSS

63 4 Fr an active mandate, by clicking n the buttn View details allws t display the infrmatin linked t the mandate (see the sectin Details f an active mandate ); 5 Fr an inactive mandate, it is pssible t display the infrmatin linked t the mandate by clicking n the buttn View details (see the sectin " Details f an inactive mandate ) Details f an active mandate 1 2 Figure 65: Details f an active mandate The page f details f an active mandate lists the fllwing infrmatin: Abut the principal: VAT identificatin number Cmpany name Scheme Abut the agent: VAT identificatin number Cmpany name Cntact address Abut the mandate: Status Establishment date and the establishment PDF Frm this screen, the user can 1 Revke the mandate by clicking n the buttn Revcate the mandate (see the sectin Revke a mandate ); USER Manual Page 62 n 76 VATMOSS

64 2 Mdify sme infrmatin thrugh the buttn Mdify (see the sectin Mdify his infrmatin ) Revke a mandate 1 2 Figure 66: Revcatin f a mandate By clicking n the buttn Revcate the mandate f Figure 65: Details f an active mandate, a pp-up pens asking the user t cnfirm the revcatin f the mandate. Once the revcatin has been validated, the agent will nt have access t VATMOSS wrkspace f the LU NETP. The user can either validate 1 the revcatin, r cancel it Mdify his infrmatin 1 2 Figure 67: Mdify my infrmatin linked t the mandate When a mandate is active, an agent is able t mdify sme infrmatin cncerning the mandate. If the agent is a LU NETP, this ne can mdify the fllwing infrmatin: Cntact; The address f the cntact. The user can either validate the mdificatins by clicking n the buttn Mdify 1, r cancel them 2. USER Manual Page 63 n 76 VATMOSS

65 Details f an inactive mandate Figure 68: Details f an inactive mandate The page f details f an inactive mandate displays the fllwing infrmatin: Abut the principal: VAT identificatin number Cmpany name Scheme Abut the agent: VAT identificatin number Cmpany name Cntact address Abut the mandate: Status Establishment date and the establishment PDF Revcatin date and the revcatin PDF Revcatin initiatr AGENT COMPANY ESTABLISHED IN LUXEMBOURG In the case where the agent is a cmpany established in Luxemburg, his hmepage lks like: USER Manual Page 64 n 76 VATMOSS

66 Figure 69: Hmepage f an agent - established in Luxemburg The hmepage includes three parts: 1. The cmb bx allwing t navigate between the principals and his cmpany (see the sectin Menu ); 2. The registratin data f the principal, namely the VAT identificatin number and the cmpany name. These data being syncing with erecette cannt be mdified by the agent; 3. The active mandates allwing having access t VATMOSS wrkspaces f the principals and the inactive mandates. Frm this screen, several actins are pssible: 1 This cmb bx allws t navigate between the principals and the agent (see the sectin Menu ); 2 Register my cmpany allws the user t access t the registratin page in rder t use VATMOSS (see Figure 6: EU Registratin request part 1 ); 3 In the case where the agent has ne r several active mandate(s), a table lists all the mandates by specifying the name f the principal, his VAT identificatin number, his establishment date and the number f unread ntificatins by the user fr this mandate. By clicking n the name f the principal, the user is n the hmepage f this ne. 4 Fr an active mandate, by clicking n the buttn View details allws t display the infrmatin linked t the mandate (see the sectin Details f an active mandate ); USER Manual Page 65 n 76 VATMOSS

67 5 Fr an inactive mandate, it is pssible t display the infrmatin linked t the mandate by clicking n the buttn View details (see the sectin Details f an inactive mandate ) Details f an active mandate 1 2 Figure 70: Details f an active mandate The page f details f an active mandate lists the fllwing infrmatin: Abut the principal: VAT identificatin number Cmpany name Scheme Abut the agent: VAT identificatin number Cmpany name Cntact address Abut the mandate: Status Establishment date and the establishment PDF Frm this screen, the user can 1 Revke the mandate by clicking n the buttn Revcate the mandate (see the sectin Revke a mandate ); 2 Mdify sme infrmatin thrugh the buttn Mdify (see the sectin Mdify his infrmatin ). USER Manual Page 66 n 76 VATMOSS

68 Revke a mandate 1 2 Figure 71: Revke a mandate By clicking n the buttn Revcate the mandate f Figure 70: Details f an active mandate, a pp-up pens asking the user t cnfirm the revcatin f the mandate. Once the revcatin has been validated, the agent will nt have access t VATMOSS wrkspace f the LU NETP. The user can either validate 1 the revcatin, r cancel it Mdify his infrmatin 1 2 Figure 72: Mdify my infrmatin linked t the mandate When a mandate is active, an agent is able t mdify sme infrmatin cncerning the mandate. If the agent is a cmpany established in Luxemburg, this ne can mdify the fllwing infrmatin: Cntact; The address f the cntact. The user can either validate the mdificatins by clicking n the buttn Mdify 1, r cancel them 2. USER Manual Page 67 n 76 VATMOSS

69 Details f an inactive mandate Figure 73: Details f an inactive mandate The page f details f an inactive mandate displays the fllwing infrmatin: Abut the principal: VAT identificatin number Cmpany name Scheme Abut the agent: VAT identificatin number Cmpany name Cntact address Abut the mandate: Status Establishment date and the establishment PDF Revcatin date and the revcatin PDF Revcatin initiatr AGENT COMPANY NOT ESTABLISHED IN LUXEMBOURG In the case where the agent is a cmpany nt established in Luxemburg, the hmepage lks like: USER Manual Page 68 n 76 VATMOSS

70 Figure 74: Hmepage f an agent - nt established in Luxemburg The hmepage includes three parts: 1. The different menus leading t the different pages f VATMOSS f the LU NETP, and a cmb bx allwing t navigate between the principals and his cmpany (see the sectin Menu ); 2. The registratin data f the principal, namely the VAT identificatin number and the cmpany name ; 3. The active mandates allwing t have access t VATMOSS wrkspaces f the principals and the inactive mandates. Frm this screen, several actins are pssible: 1 This cmb bx allws t navigate between the principals and the agent (see the sectin Menu ); 2 Register my cmpany allws the user t access t the registratin page in rder t use VATMOSS (see Figure 12: Nn-EU Registratin request part 1); 3 The user is able t mdify the identificatin infrmatin by clicking n the buttn Change my identificatin infrmatin. The buttn pens a pp-up presented in Figure 75: Change my identificatin infrmatin; 4 In the case where the agent has ne r several active mandate(s), a table lists all the mandates by specifying the name f the principal, his VAT identificatin number, his establishment date and the number f unread ntificatins by the user fr this mandate. By clicking n the name f the principal, the user is n the hmepage f this ne; USER Manual Page 69 n 76 VATMOSS

71 5 Fr an active mandate, by clicking n the buttn View details allws t display the infrmatin linked t the mandate (see the sectin Details f an active mandate ); 6 Fr an inactive mandate, it is pssible t display the infrmatin linked t the mandate by clicking n the buttn View details (see the sectin Details f an inactive mandate ) Figure 75: Change my identificatin infrmatin Frm this screen, the user can mdify his cmpany name 1. After changing the cmpany name, the user can 2 Decide t mdify his cmpany name fr all active mandates by checking the bx Apply the mdificatin t all my active mandates. If this bx is nt checked, the mdificatin f the cmpany name will nly be visible n the hmepage f the agent and nt n the details page f active mandates. 3 Validate the name change; 4 Cancel the name change Details f an active mandate 1 2 Figure 76: Details f an active mandate The page f details f an active mandate lists the fllwing infrmatin: Abut the principal: USER Manual Page 70 n 76 VATMOSS

72 VAT identificatin number Cmpany name Scheme Abut the agent: VAT identificatin number Cmpany name Cntact address Abut the mandate: Status Establishment date and the establishment PDF Frm this screen, the user can 1 Revke the mandate by clicking n the buttn Revcate the mandate (see the sectin Revke a mandate ); 2 Mdify sme infrmatin thrugh the buttn Mdify (see the sectin Mdify his infrmatin ) Revke a mandate 1 2 Figure 77: Revke a mandate By clicking n the buttn Revcate the mandate f Figure 76: Details f an active mandate, a pp-up pens asking the user t cnfirm the revcatin f the mandate. Once the revcatin has been validated, the agent will nt have access t VATMOSS wrkspace f the LU NETP. The user can either validate 1 the revcatin, r cancel it 2. USER Manual Page 71 n 76 VATMOSS

73 Mdify his infrmatin 1 2 Figure 78: Mdify my infrmatin linked t the mandate When a mandate is active, an agent is able t mdify sme infrmatin cncerning the mandate. If the agent is a cmpany nt established in Luxemburg, this ne can mdify the fllwing infrmatin: The Cmpany name Cntact; The address f the cntact. The user can either validate the mdificatins by clicking n the buttn Mdify 1, r cancel them Details f an inactive mandate Figure 79: Details f an inactive mandate The page f details f an inactive mandate displays the fllwing infrmatin: Abut the principal: VAT identificatin number USER Manual Page 72 n 76 VATMOSS