As MOSS VAT returns will include tax due in a number of Member States of Consumption (MSC), it is important for national tax authorities to agree on:
- how best to contact businesses as part of an audit
- the method businesses should use to provide the information required by an audit.
To this end, some guidelines for standard audit and control activities have been developed. These are recommendations only and are not binding over national rules. For each guideline, there is a list of those countries that have agreed to apply them.
These guidelines are available in all official EU languages as well as in Russian, Chinese and Japanese.
How to contact taxable persons as part of an audit
Initial contact with taxable persons should, where possible, be routed through the MSI. Once initial contact is made, a case by case approach is advisable as in some circumstances direct contact between the MSC and business could be necessary.
This recommendation is without prejudice to the right of a MSC tax authority to make direct contact with the taxable person to obtain the information listed in Article 63(c) of the VAT Implementing Regulation and in some circumstances it may even be necessary for an MSC to make direct contact with the business for related purposes (e.g. for additional clarification relating data already received).
Countries that apply this recommendation: BE, BG, DK, EE, ES, FI, HR, IE, LT, LU, LV, NL, PL, PT, RO, SE, SI, UK.
Member States of Identification (MSI) should use their normal national procedures when contacting taxable persons registered for the EU scheme in the MSI. They should use e-mail for an initial contact with non-EU scheme users registered in the MSI.
Countries that will apply this recommendation: BE, BG, CZ, DK, EE, ES, HR, HU, IE, LU, LV, MT, NL, PL, PT,RO, SE, SI, SK, UK.
Where there is contact from the MSC, this should be initiated via the taxable person’s contact e-mail address (for both EU and non-EU businesses). As this is an electronic system and the main contact information is the taxable person’s email address, this should be used to initiate contact if the taxable person is not established in the Member State making contact.
Countries that will apply this recommendation: BE, BG, CZ, DK, EE, ES, HR, HU, IE, LT, LU, LV, MT, NL, PL, PT, SE, SI, SK, UK
How to request information from traders as part of an audit
The best method for the exchange of information should be agreed between taxable person and the tax authority and should depend on what electronic means is available to both.
One possibility is to use a standard audit file for MOSS (SAF-MOSS), in xml format.
Member States will accept the SAF-MOSS format (in XML) if a business chooses to use it to supply the requested information. The SAF-MOSS is based on the information that businesses are required to keep by article 63(c) of the VAT Implementing Regulation.
Countries that will apply this recommendation
AT, BE, BG, CZ, DK, EE, ES, FI, HR, HU, IE, LT, LU, MT, NL, PL, PT, SE, SI, SK, UK