Announcement of the forthcoming extension of the "Mini-One-Stop-Shop" to the "One-Stop-Shop”
The "Mini-One-Stop-Shop", which has been applicable since 1 January 2015 only to the provision of telecommunications, radio and television services and to the provision of services by electronic means, will be extended from 1 July 2021 to all services, the place of which is deemed to be within the territory of a Member State in which the supplier is not established, to intra-Community distance selling of goods and to distance selling of low-value goods imported from third countries or third territories which are supplied to non-taxable persons ("consumers") who have their place of residence within the European Union ("EU").
As a result of this extension, the VATMOSS application becomes from 1 July 2021 the single application integrating both the functionality of the “Mini-One-Stop-Shop” (the only functionalities that continue to apply beyond 30 June 2021 are those relating to the submission of VAT returns, corrections to VAT returns and payments in respect of supplies of services under the non-EU scheme or the EU scheme that were made before 1 July 2021) and those of the “One-Stop-Shop”.
All taxable persons in the “Mini-One-Stop-Shop" (non-EU and EU schemes) are migrated by the administration to the respective "One-Stop-Shop" schemes by 1 July 2021. The migration is automatic but requires taxable persons to update their identification data in order to comply with the "One-Stop-Shop" rules. The taxable persons of the "Mini-One-Stop-Shop" are informed of this migration by electronic notification.
- Extension of the "Mini-One-Stop-Shop" to the "One-Stop-Shop”
- The different "One-Stop-Shop" schemes
- Luxembourg as a Member State of identification
- Registration application to the « One-Stop-Shop »
VATMOSS - XML Scheme (Mini-One-Stop-Shop Format)
The functionality of the 'Mini-One-Stop-Shop' will continue to apply beyond 30 June 2021 for the submission of VAT returns and corrections to VAT returns for services supplied under the non-EU or EU scheme which were made before 1 July 2021. For these declarations and corrections to declarations, the information must be sent to the administration via the VATMOSS platform by electronic file transfer in accordance with the following XML import file specifications.
VATMOSS - XML Scheme (One-Stop-Shop Format)
For transactions carried out on or after 1 July 2021, taxable persons registered with the 'One-Stop- Shop' will transmit VAT return information to the administration via the VATMOSS platform by electronic file transfer. The XML import file specifications available to taxable persons are as follows at VATMOSS-XML-Schema
Legal aspects VATMOSS
Special conditions for the VATMOSS system
The Luxembourg Registration Duties, Estates and VAT Authority (Administration de l'Enregistrement, des Domaines et de la TVA - hereafter AED) makes available a system for taxable persons established in or outside the territory of the European Union (EU) enabling them to identify themselves in Luxembourg for the purpose of carrying out their formalities concerning the declaration and payment of VAT received for the provision of telecommunications, radio-broadcasting and television services and services provided through electronic channels to non-taxable persons who have their domicile or usual place of residence in the EU.
Before identifying themselves, declarants need to submit an application for access to the eTVA/VATMOSS system and, in the case of electronic file transfers, have successfully passed a series of tests with the AED concerning the electronic transmission of declarations.
By connecting to the VATMOSS system, the user declares to accept the special conditions as well as any updates or changes to said conditions, which may be carried out by the AED at any time.
The use of the VATMOSS system can be subject to directives, decisions and additional conditions. These directives, decisions and additional conditions are deemed to form part of the special conditions. Non-compliance with the special conditions will result in the immediate withdrawal of the authorisation to use the VATMOSS system.
The AED reserves the right to delete, change or add functionalities and to set limitations to the different functionalities on an individual and general basis.
The taxable person can only transfer information regarding VAT returns to the AED via electronic file transfer if based on files whose content, structure and technical standard are specified by the AED.
At each connection to the VATMOSS system, the authentication of the user is carried out with a LuxTrust S.A. smartcard or signing stick which must contain the professional certificate for the determination of the declarant's identity in the VATMOSS system.
Each user, including the account manager, is required to take the necessary precautions to protect the PIN code and any other sensitive data concerning the authentication certificate and to inform the issuer of the certificate if sensitive data has been disclosed or if a fraud was committed with the help of said data.
The user shall remain solely liable for every access to and use of the VATMOSS system with his certificate or for any other access with the certificate due to his negligence.
The submission of a declaration in the name and on behalf of the taxable person is possible with an electronic mandate. The taxable person can mandate his representative via the VATMOSS system. The mandate is valid subject to the taxable person's approval of the special conditions concerning the mandate, which are defined in the VATMOSS system.
The taxable person is fully liable for direct or indirect damage resulting from fraudulent access to illicit, wrongful or abusive use of the VATMOSS system as well as from such attempts, namely following a failure to comply with the safety instructions and resulting from the acts of third parties.
Within the framework of the transmission of information regarding VAT returns via electronic file transfer by the taxable person to the AED, the use of data for the authentication of the declarant is deemed equivalent to his signature and attests that the declarant is at the origin of the transmission of the files. This provision may be subject to future changes regarding the authentication of the declarant, in accordance with Luxembourg legislation on electronic signatures.
The files sent to the AED via VATMOSS are deemed authentic and will be used in the event of a dispute concerning the content of the declarations via VATMOSS.
The AED cannot be held responsible for any malfunction of the VATMOSS system which has been caused by either a malfunction of the internet network, or, in general, by any cause which cannot be attributed to the AED.
All documents, notifications and decisions made available to the declarant by the AED can only be downloaded by the declarant at their own risk. The AED can under no circumstance be held responsible for incomplete or non receipt of these files.
The AED takes no responsibility, with regard to the content in VATMOSS, for any divergences or errors, which may be the result of data exchanges between transeuropean networks.
The AED cannot be held responsible for any malfunction or unsuitability of the declarant's computer hardware, for the fraudulent use of the declarant's secret data, either by the declarant himself or by a third party, nor for any damage to the declarant's computer hardware or the data stored thereon during or after the connection to the VATMOSS system.
The declarant has to access the VATMOSS system via an internet communication channel. The declarant hereby declares to know and accept the nature, technical performance and risks of the internet.
The declarant hereby declares to take any necessary precaution to prevent the transmission of viruses, namely by using regularly updated antivirus software and implementing suitable and secure computer settings.
Availability and development of the service
VATMOSS is available 24/7. The State of the Grand Duchy of Luxembourg reserves the right to develop, change or suspend, without notice, the VATMOSS services on grounds of maintenance or any other reason deemed necessary. The unavailability of the service does not give rise to any form of compensation. In the event of a scheduled unavailability of the service, the user will be informed thereof. In the case where the user does not meet a deadline because the service is temporary unavailable, the State of the Grand Duchy of Luxembourg cannot, under any circumstance, be held responsible.
Management of cookies
VATMOSS uses client cookies, small text files, which enable the analysis of information concerning user navigation (frequency of the visits on the page, their duration, the pages visited, language preferences, etc.). The application stores the client cookies in the relevant directory on the user's computer. Client cookies namely contain the name of the server they originate from, an identifier in the form of a unique number and an expiration date. The unique identifier enables the application to recognize the computer the user is using during each visit. Session cookies are deleted from the computer when the user ends his session. However, persistent cookies remain on the computer for one month after the end of the session.
The user can decide whether or not the server is allowed to store cookies on the user’s computer. He may change the browser settings at any time to prevent cookies from being accepted and stored. Moreover, the user can delete all previously stored cookies at any time using the browser.
The use of certain features may be limited or disabled if the user does not accept cookies from the website. It is therefore recommended that the user set the browser settings to accept cookies from VATMOSS.
The personal data communicated by the user is processed in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (hereafter GDPR).
Technical and organisational security measures are implemented by the AED to ensure an appropriate level of confidentiality, integrity, availability and resilience of the services offered through VATMOSS.
The AED process personal data in the framework of the performance of the tasks carried out in the public interest or the exercise of the public powers conferred on the AED by the legislator. Data will only be processed for the purpose of granting the user access to the VATMOSS services. However, in the context of AED’s mission carried out in the public interest and the exercise of its public powers data may be communicated or made accessible to other public administrations or European an international organizations. Data is also likely to be processed for historical, statistical or scientific purposes.
In accordance with GPDR, the user has the right to access, amend or object to the processing of his personal data. In order to do so, the user can send a mail accompanied by a countersigned copy of an identity document to the following address:
Administration de l’Enregistrement, des Domaines et de la TVA
Délégué à la protection des données
Boîte postale 31
The user can also contact the Commission Nationale pour la Protection des Données (CNPD) for any dispute in the field of personal data protection. For more information, the notice relating to the provisions of the GDPR can be consulted on the AED website.
The VATMOSS application and all of its elements (including its design) as well as the information and services are protected by the laws on intellectual property and copyright.
Unless indicated otherwise, the State of the Grand Duchy of Luxembourg does not grant any licences or authorisations related to intellectual property rights that it holds over the application, its elements or services. Furthermore, the total or partial reproduction of the information or services, in whatever form and by whatever means, is permitted only with the prior written approval of the AED.
General Terms and Conditions for the use of mandates
The present general terms and conditions set by the Luxembourg Registration Duties, Estates and VAT Authority (Administration de l'Enregistrement, des Domaines et de la TVA - hereafter AED) 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 AED. The information the principal needs to provide are determined by the AED.
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 AED 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 AED . 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 AED 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 AED 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 AED 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 AED 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.
VATMOSS is the single electronic contact point in Luxembourg for taxable persons making supplies of services, intra-Community distance sales of goods and distance sales of low-value goods imported from third countries or third territories to non-taxable persons ("consumers") domiciled in the European Union to file a single VAT return electronically and to pay VAT in Luxembourg.
The VATMOSS platform is provided by the Administration de l'enregistrement, des domaines et de la TVA (AED) :
Administration de l'enregistrement, des domaines et de la TVA
1 - 3, Avenue Guillaume
Grand-Duché de Luxembourg
Tél. : (+352) 247 80726
Fax : (+352) 247 90400
The VATMOSS platform is hosted at the Centre des technologies de l’information de l’Etat (CTIE) :
Centre des technologies de l’information de l’Etat
1, rue Mercier
Grand-Duché de Luxembourg
Tél. : (+352) 247 81800
Fax : (+352) 247 81760
Support is provided by the AED's Service for Administrative Cooperation in the field of VAT (SCAT)