Electronic service providers will pay VAT in the home country

The new system”mini-One-Stop-Shop” (MOSS)   is already active in Bulgaria for suppliers of broadcasting, radio and television services and electronic services when the recipients are non-taxable persons. The suppliers can register under the special regime for declaring in the MOSS system and thus avoid the necessity to register for VAT in every single Member State, in which they supply their services to final not-VAT registered customers.

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