Italy confirmed yesterday that its Pescara VAT office is responsible for the processing of MOSS VAT registrations and returns.
All Italian firms providing e-serivces to Italian and other EU consumers should file their Mini One-Stop-Shop digital services returns at Pescara. Non-EU companies choosing Italy as their single registration country should contact Pescara too.
The MOSS registration scheme was introduced on 1 January 2015. It enables all EU digital services providers to file a single return covering all sales to consumers outside of their domestic VAT return. It mirrored a regime for non-EU companies which had been in place since 2003. The MOSS return was implemented following the change in place of supply rules on B2C digital VAT.
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