Poland's VAT Mini One Stop Shop (MOSS) opened for registration on 1 October 2014. The online service is an optional scheme put in place for the upcoming changes in the EU place of supply rules for B2C supplies of telecommunications, broadcasting and e-services to consumers in EU Member States. The new rules, effective 1 January 2015, change the place of supply from the location of the supplier to the location of the consumer.
Businesses making such supplies will be able to use the MOSS servi…