The company operates an e-shop with mobile applications, its customers are private individuals from across the European Union.

Place of performance: in the customer's country

Since January 1, 2015, there has been a special scheme known as the "One Stop Shop" (Mini One Stop Shop = MOSS), which allows providers of such services to choose one country where they will be registered. Here, they declare taxes from all the countries where they provide services. EU member states then share the taxes collected in this way among themselves.

Solution: tax is paid in the chosen country

Register for VAT in the EU: provision of electronic service