The present general terms and conditions set by the administration aim at defining the methods of use applicable to mandates managed within the VATMOSS system. The principal and the agent both declare being fully aware of those conditions which were brought to their respective knowledge prior to their express acceptance by both parties.
The mandate binding a taxpayer registered with the VATMOSS system (hereafter the “principal”) to an agent may be established within the system only at the initiative of the principal.
Once the mandate is established, the principal will need to provide the precise and unequivocal identity of the designated agent to the administration. The information the principal needs to provide are determined by the administration.
The www.vatmoss.lu portal is a module of the eTVA system for the subscription of VAT returns and summary statements which can be accessed with the VAT identification number of the taxpayer and his electronic certificate. In order to be authorized to accept the mandate, the designated agent must have subscribed to the same access formalities, i.e., having filed a request indicating both his particulars and the number of his electronic certificate issued by the authorized certification authority. As for Luxembourg VAT taxpayers, any foreign agent will be given VAT registration and identification numbers. The allocation of those numbers rests on exclusively technical considerations and does not in any way the attribution to their holders of a capacity as Luxembourg VAT taxpayers. Those numbers are moreover taken from lists distinct from those attributed to operators matriculated for tax purposes.
Access formalization is a technical measure aiming at automatically determining the authorized agent. The administration cannot thus be made in any way liable in this regard, either regarding the person having used a given certificate, or the capacity in which it intervened.
The system only allows a principal a single active mandate at any given time.
The mandate established within the VATMOSS system takes effect as soon as the required information establishing said mandate have been forwarded, processed, validated and recorded by the administration. A mandate will be active in the system without any time limit from its taking effect by the system until its explicit revocation or renunciation by one of the parties bound by the mandate.
The acceptance of the mandate by the agent is tacit and results from the execution given it by the agent.
The existence of an active mandate binding the principal to an agent does not entail or five rise to any restriction of access to the VATMOSS system by the principal. Apart from the fact that certain of the principal’s information have or have not been managed by an agent or by the principal himself, the system guaranties to the taxpayer complete and total access at any time to his information as well as to those functionalities allowing to manage them.
The agent, respectively the authenticated users of the agent, has access within the VATMOSS system to the information regarding the principal and all the functionalities allowing for their management, except for those allowing for the management of the recording and exclusion data reserved to the sole principal, respectively the users of the principal. The agent, respectively the authenticated users of the agent, can access for the purpose of examination the recording and exclusion information and functionalities of the principal.
The administration uses the descriptive allowing the identification of an agent for the purpose of tracing those actions taken by the agent, or respectively one or his users, within the system.
The mandate ends upon the dismissal or renunciation of the agent. The dismissal or renunciation takes immediate effect once the required information asserting the dismissal or renunciation have been forwarded, processed, validated and registered by the VATMOSS system. The agent and respectively the users of the agent may not gain access to the principal’s information anymore.
The administration does not assume any liability regarding the follow-up, whether direct or indirect or of any kind whatsoever resulting from actions or events over which it has no specific control. The principal and the agent take the necessary contractual dispositions in order to ensure the due respect of legal provisions on tax secrecy.
The administration may not be declared liable for any prejudice susceptible of resulting from the non-transmission by the principal to his agent of the information which are directly communicated to him by electronic messaging or post by the Member States, as provided for by Community regulations.
The administration reserves the right to modify the present general terms and conditions at any time and without prior notice in order to adapt them to legal and technical conditions necessary to ensure the proper functioning of the VATMOSS system. The date of the last modification of contents will form an integral part of the general terms and conditions of use.
The present general terms and conditions are governed by Luxembourg law. In case of any contestation the District Court of Luxembourg will have sole competence to examine the dispute.