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Mini One Stop Shop (MOSS)

In the framework of common system among EU member states, the liability to pay VAT arises in the country of the recipient of the service (electronically supplied services, telecommunication services and radio and television broadcasting).

From 1st January 2015 a substantial change in VAT has taken place. In the framework of common system among EU member states, the liability to pay VAT arises in the country of the recipient of the service (electronically supplied services, telecommunication services and radio and television broadcasting).

The person obliged to tax who wants to use MOSS does not have to register for VAT in every single one member state where the service was provided, but fulfils his VAT liability through only one member state (in this case the Czech Republic). Tax administration of this member state subsequently carries out the collection of tax and its payment to the involved member states. Registration for this scheme is voluntary.

The basic legal norm for MOSS in the Czech Republic is  the Act no. 235/2004 Coll., VAT, particularly the first part, Chapter IV, Division 2, § 110a -110ze.

The competent authority for MOSS is the Tax Office for the South-Moravian Region. Only the electronic way of communication is possible.The taxpayer pays taxes in Euro currency to the appropriate bank account of the tax administrator wire transfer.

The referee number of the tax return contains:

              • the code of the Member State,
              • the VAT identification number (DIČ) for EU regime or tax identification number (TIN) for non-EU regime,
              • tax period (quarter, year).

Example: 
COUNTRY CODE/TIN/QUARTER.YEAR
Example for the EU regime: CZ/CZxxxxxxxxx/Q1.2015o  
Example for the Non-EU regime: CZ/EUxxxxxxxxx/Q1.2005)

The payment is reimbursed to the tax administrator along with submitting the tax return or until the day, when the tax return was supposed to be submitted. The date of payment is considered the day it is credited to the tax administrators’ bank account. Every tax return has to be paid separately.

The payment has to be done through wire transfer on the bank account of the Tax Office of the South Moravian Region, which is denominated at the Czech National Bank in euro currency. 

Example:
IBAN of the account: CZ45 710 0345 3400 7765 2621
BIC (SWIFT code) of the bank: CNBACZPP

The referencee number of the tax return has to be stated in the payment order in the box “Zpráva pro příjemce” (message for recipient).

In case of the SEPA payments fill in the reference number into the box “Reference platby (reference plátce)” (The reference of the payment). If the reference number is longer, than fill in DIČ/DEČ instead, that means the text in between slashes. The complete reference number of the tax return fill into the box “Zpráva pro příjemce”.

Example of the payment order:
“Název účtu příjemce (Account holder)”: Finanční úřad pro Jihomoravský kraj (i.e. Tax Office for the South Moravian Region)
„Číslo účtu příjemce (IBAN)": CZ4507100345340077652621
„Číslo účtu příjemce (BIC)": CNBACZPP
„Částka (Amount)": 758,25 EUR
„Zpráva pro příjemce / Reference platby (Message)“: CZ/CZ203000012/Q2.2015