VAT Applications & Returns

your experienced team of specialists with the practical experience

VAT Applications and Returns Services

It is law bound that every company must become VAT-registered within 30 days once it commences its economic activities. At IGA Group we provide guidance in respect of which particular business activities are subject to VAT and under which VAT Article the company needs to be registered.

Our team members have specialisations with a practical approach and technical knowledge which deals with all aspects of the Value Added TAX

All our clients use IGA Group expertise to ascertain compliance with all their VAT obligations, deal with the authorities on your behalf and help you understand and cope with the increasing complexities of the tax. We can also act as a support function on a daily basis, when you have questions or help. Above all, we can offer you peace of mind.

MOSS Registration and Compliance

The Mini One Stop Shop (or better known as MOSS) came into force on 1 January 2015, this allows taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union.

The Mini One Stop Shop is divided into two schemes; EU scheme and Non-EU scheme. For further information on these topics you may also wish to download the Explanatory Notes on the EU VAT changes to the place of supply rules and the Guide to the VAT Mini-One-Stop-Shop from the following links.