MOSS: Don’t forget to register!
It is important to note that companies are not part of the MOSS Scheme unless they register! Companies need to file an application with the responsible tax authority prior to using the simpler MOSS scheme. “Ignoring the new regulations at this juncture is especially risky,“ warns Wagner. “If you made sales pertaining to the above-mentioned services involving Polish end users and you don’t pay the applicable Polish VAT rate, it is considered tax fraud in Poland. It also makes no difference if these sales are alternatively taxed in Germany without MOSS registration.“ The taxation of electronically supplied services and online stores, which are becoming increasingly important worldwide, has recently become a focus of tax authorities and a part of international efforts to improve tax fairness and comprehensive tax collection. This increases the risk that tax evasions – even if they are unintentional – are being discovered.