Council Directive (EU) 2017/2455 of 5 December 2017 and Council Directive (EU) 2019/1995 of 21 November 2019 introduce the extension of the scope of the MOSS scheme (VAT on digital services) to include all types of services provided by taxable persons from third countries and the EU to non-taxable persons from the EU, as well as distance sales of goods to non-taxable persons.
From 1 July 2021, the MOSS scheme will cover all services provided by taxable persons from third countries in the territory of the EU to non-taxable persons ("Non-Union scheme"). A new scheme for the distance sale of goods imported from third countries or territories is introduced in the form of shipments with an own value not exceeding the BGN equivalent of 150 euros.
The Union scheme will also expand its scope from 1 July 2021 with all other types of services, in addition to telecommunications services, radio and television broadcasting services and electronic services. The scheme will also include intra-Community and domestic distance sales of goods.
The threshold for registration under the Union scheme is EUR 10k per calendar year. If this threshold falls below, VAT is due in the country of establishment of the supplier or commencement of transport of the goods, and after reaching this threshold - in the country of arrival of the goods. The principle is that persons established in the Union are registered in the country in which they are established, and those from third countries - in the country where the transport of the goods originates.
The tax period for registered persons when applying a scheme outside the Union and a scheme within the Union is quarterly and coincides with the calendar quarter. The deadline for submitting statements-declarations under these schemes has been extended until the end of the month following the tax period.
This reference-declaration is submitted to the competent territorial directorate of the National Revenue Agency (”NRA”) or electronically with a qualified electronic signature.
In the period up to 30June 2021 MOSS registered persons must update the information related to their registration through the NRA electronic portal. The registrations under the introduced new schemes should be carried out in the period 1 April 2021 - 30 June 2021, and the declaration - from 1 July 2021.