"NEWS July 27, 2016-MOSS: the Agency moves the competence and illustrates the recording"
From next October 1° the competent Office to manage all activities related to the MOSS will be the Centro Operativo di Pescara.
Expects the measure no. 118987 of the Director of the revenue yesterday, which also explains the steps online to register for the special scheme.
It is recalled that originally identified the distribution center of Venice which Department is responsible for servicing and payment resulting from the application of MOSS. However, as a result of an internal review of the articulation of the Agency's structures, it was decided to move the competence of all obligations related to the special regime at the Centro Operativo di Pescara.
Must therefore be passed the decision of the Director of the Inland Revenue # 56191 of April 23, 2015 that attributed the eligibility of the function at the Office.
In addition, as a result, in accordance with the provisions governing the tax litigation, to disputes on MOSS, given that acts of investigation will be issued by the Office of Pescara, will the Commission Tributaria Provinciale di Pescara.
In connection with registering at MOSS, circular No. 22/E/2016 has made it clear that a taxable person, who chooses to avail of the special scheme to fulfil their VAT obligations for telecommunications, broadcasting or electronic services rendered to non-taxable tax clients domiciled or resident in a Member State of the European Union can register through the electronic interface ("MOSS"), following the procedures defined with the decision of the Director of the Inland Revenue # 122854 of September 30, 2014.
In this regard it is worth noting that Italy recording the special scheme is allowed exclusively for:
- taxable persons domiciled or resident outside the European Union, not established or identified in any Member State;
- taxable persons resident in Italy or residing there who have not established their domicile abroad, identified in Italy;
- taxable persons domiciled or resident outside the European Union to have a permanent establishment in Italy.
Due to the new organizational structure of skills relating to the management of MOSS, the measure today exceeds the previous September 30, 2014 and explains the steps for online operators, depending on whether they want to register at Eu or non-Eu regime. In particular:
- in connection with the non-EU regime, it is expected that taxable persons who are domiciled or resident outside the European Union (not established or identified in any Member State of the Union) may apply to register the special scheme by filling out the form available in the English-language section of the website of the Inland Revenue. Upon receipt of the request and made the necessary checks, the Agency communicates via email to subject the VAT identification number allotted, the identification code for accessing e-services of the Agency, the first access password and first 4 digit Pin code, along with instructions to complete the registration process;
- in connection with the EU regime, it is expected that taxable persons domiciled or resident in the State, who have not established their domicile abroad, identified in Italy, and taxable persons domiciled or resident outside the European Union that have a permanent establishment in the State, to exercise the special scheme should use the functionality available through the Agency's telematic services by entering personal credentials. The recording is made directly
The measure, then specifies the procedures to be followed for the transmission of quarterly VAT return summary of operations carried out.
It also contains directions to make changes to the data presented, to communicate its intention to no longer providing the services covered by the regime and to inform of the loss of the requirements.
Finally, it provided for a specific form for the communication by the agency that exclusion ex officio.