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USER Manual - Administration de l`Enregistrement et des Domaines

1. 13 VAT identification number s allocated by Member State s as a non established taxable person This part lists the identification numbers that the taxable person has in others Member States In this case they are Member States in which the EU LU NETP has neither a place of business nor a fixed establishment but in which he is obliged to register for VAT purposes particularly for distance sales Date of commencement of using the scheme It is the beginning date of the activities covered by the Union scheme By default the first box is ticked in this case the beginning date of the activities covered by VATMOSS is the first day of the calendar quarter following the one during which the EU LU NETP submitted the registration request in VATMOSS provided that the registration request has been accepted and validated by the AED during the quarter of application to join the Union scheme The legislation allows one to force a beginning date based on the date of first supply of services services art 57d of Council regulation EU No 967 2012 of 9 October 2012 In this case the registration request must be done at the latest the tenth day of the month following the date of the first service supplied By ticking the second box the user can only enter a date between the date of the first supply of service and the tenth day of the month following the first supply of services 15 Previous use of either of the special schemes By ticking the
2. Filter Registered payments and reimbursements ESS 3 15 04 2015 Luxembourg LU Luxembourg Retention 2018 09 04T 13 37 54 523 6 180 00 15 04 2015 LU Luxembourg EL Greece Payment 2018 09 04T 13 37 54 523 14 420 00 15 04 2015 LU Luxembourg LU Luxembourg Retention 2018 09 04T 13 37 54 523 6 000 00 15 04 2015 LU Luxembourg BE Belgium Payment 2018 09 04T 13 37 54 523 14 000 00 15 04 2015 LU Luxembourg LU Luxembourg Retention 2018 09 04T 13 37 54 523 2 850 00 15 04 2015 LU Luxembourg AT Austria Payment 2018 09 04T 13 37 54 523 6 650 00 01 04 2015 LUB92987 LU Luxembourg Payment 2018 09 04T 13 37 54 523 50 100 00 Show 10 v entries t 14 lt 4 Page 1 1mm 4 Showing 1 to 7 of 7 Received payments waiting for accounting SN No data available in table Show 10 v entries T J T 14 lt 4 Page 0 0 gt e 4 Showing 0 to 0 of 0 USER Manual Page 48 on 76 VATMOSS Figure 50 Statement of transaction The screen is composed of the following parts 1 A series of filters allowing to search payment see the section 9 11 1 Filter operations Q The list of every payment reimbursement and retention for this VAT return the following columns are displayed Value date sortable Issuer sortable Recipient sortable Type of operation reimbursement payment retention sortable Version of the declaration sortable Amount 3 The list of every payment which accounting i
3. Modify see the section 12 2 1 2 Modify his information 12 2 1 1 Revoke a mandate Revocate the mandate Would you like to revocate the active mandate established on 08 06 2021 with the company Compagnie de test LUB92989 As soon as the revocation is confirmed you will not have access to the VATMOSS area of the principal Validate Cancel ED y Figure 66 Revocation of a mandate By clicking on the button Revocate the mandate of Figure 65 Details of an active mandate a pop up opens asking the user to confirm the revocation of the mandate Once the revocation has been validated the agent will not have access to VATMOSS workspace of the LU NETP The user can either validate 1 the revocation or cancel it 2 12 2 1 2 Modify his information Modify my information linked to the mandate Company name Compagnie de test Contact FIRST_NAME LAST_NAME E mail NAME EXAMPLE COM J J Figure 67 Modify my information linked to the mandate When a mandate is active an agent is able to modify some information concerning the mandate If the agent is a LU NETP this one can modify the following information e Contact e The E mail address of the contact The user can either validate the modifications by clicking on the button Modify C or cancel them 2 USER Manual Page 63 on 76 VATMOSS 12 2 2 Details of an inactive mandate AYATUOSS ann service Mini One Stop Shop VAT on ele
4. Modify button is accessible the import buttons are greyed in the lower toolbox the Submit VAT return is also greyed The VAT return appears in the main screen s list with the status Submitted then Accepted A notification is received immediately at the VAT return submission and another one after its acceptation USER Manual Page 44 on 76 VATMOSS 9 8 MODIFY A VAT RETURN A VAT return can be updated at will within the limit of three years after the deadline of the initial submission At every submission a new version is created allowing the user to consult older transmitted data It is also possible to create a draft even if a version has already been submitted allowing the user to submit correction later To modify a VAT return the user has to click the Modify button after having displayed the VAT return Status Accepted 27 04 2016 16 41 56 VE User NETP EU 01 NETP EU 01 Payment No payment received VAT return Modify Import XML data Import data from another VAT return Version 2016 04 27714 41 56 865 Accepted 4 versions Period from to 01 10 2015 31 12 2015 Supplied by ARHS Group S A LUB92987 _ 1 do not have any electronic service supplied from Luxembourg to declare for this VAT return period Pa Member State of consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount E AT Austria x Reduced z 500 15000 00 gt 250 00 BG Bulgaria x
5. e A second button Add allows to add several websites to the company Services Telecommunication services Description of supplied services T Broadcasting services Electronic Services Contact Preceding Title First name Middle name Name Prefix Name Generation Identifier General Suffix Maiden name Telephone number Bank Account IBAN number BIC number LU280019400644750000 BCEELULL Account Holder Name Martin Dupont Figure 7 EU Registration request part 2 3 Services Gives the details about the types of services that the EU LU NETP provides The relevant boxes should be ticked and a description of the provided services must be given 4 Contact This part of the registration request includes the information about the contact person at the EU LU NETP for the AED If the national register of VAT identification holds a phone number this phone number is pre initialized but may be modified 5 Bank Account Includes the bank details of the EU LU NETP that are pre initialized with data coming from the national register of VAT identification The pre initialized data may still be modified Fixed Establishments situated in a Member State other than the Member State of identification Belgium BE12352 Add a fixed establishment D Ce w 5 Rue de la loi 1000 Brussels Belgium Individual VAT A A A Country Y identification number Tax reference number Y Trading Name
6. 1 checkbox allowing to declare that no electronic service has been supplied from Luxembourg Q The lines of supply themselves composed of the following information e The Member State of consumption in which the service has been consumed e The applied VAT rate consisting in a VAT type standard or reduced and a value between 0 01 and 99 99 e The taxable amount e The computed VAT amount which is not editable but rather the result of the application of the VAT rate to the taxable amount e The declared VAT amount which can be different from the computed VAT amount 3 An Add line button allowing the user to add a line of supply 4 A delete x button allowing to remove an existing line Every field has to be filled for a supply line to be correct otherwise the submission or saving of the VAT return will not be accepted and the fields with missing information will be highlighted in red Supplied by ARHS Group S A LUB92987 C 1 do not have any electronic service supplied from Luxembourg to declare for this VAT return period Ea Member State of consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount Ex AT Austria gt 0 00 o The field cannot be The field cannot be empty The field cannot be empty empty Please specify a Please specify a value Please specify a value value Total VAT amount payable for supplies of services carried out by 0 00 Figure 38 Empty
7. 12 2 AGENT LU NETP In the case where a LU NETP is also an agent when he connects to VATMOSS he is directly on the homepage of the agents presented on Figure 64 Homepage of an agent LU NETP and not on Figure 18 Welcome screen after the acceptance of the registration by the AED USER Manual Page 60 on 76 VATMOSS LE E DE SHEN VATMOSS BTVA service xs Mini One Stop Shop VAT on electronically supplied services Union scheme My company v Home Registration Data VATreturns Notifications 8 Mandates Logout Selection of the workspaces Selection of the workspaces Identification VAT identification number Company name LUB92989 ARHS Group S A NETP3 Access to my VATMOSS area My active mandates You have active mandates Please select an area to access it Union scheme ARHS Group S A NETP1 Update Synchro LUB92987 View details Active mandate from 08 06 2021 My inactive mandates Union scheme Non Union scheme ARHS Group S A NETP1 Update Synchro LUB92987 Company 01 EU 442008427 View details View details Inoctive mandate since 20 03 2018 Inactive mandate since 23 04 2018 ARHS Group S A NETP1 Update Synchro LUB92987 Company 01 EU 442008427 View details View details Inoctive mandate since 23 04 2018 mandate since 15 02 2020 ARHS Group S A NETPS LUB92991 View details Inactive mandate since 15 02 2020 ARHS Group S A NETPS LUB92991 View details Inact
8. Company details Individual VAT identification number Company name Trading name s of the company if different from company name Add Issuing country of the national tax number National tax number Address Street Number Post Office Box Postal Code ZIP Code City Country Sub entity The country in which the taxable person has his place of business E Mail 1 want to receive all the notifications at this email address Websites of the taxable person Figure 12 Non EU Registration request part 1 1 Identification detail e Company details The individual VAT identification number cannot be entered This grayed field will be empty in the case of a registration or a re registration request for the non Union scheme In the case of an update of the registration data the field will be pre initialized see the section 5 Update of the registration data e The first button Add allows one to add one or several trading name s if they differ from the company name e The box called The country in which the taxable person has his place of business must be filled with the country of the place of business of the non EU LU NETP It is the country where the place of business is The non EU LU NETP also fills the national tax number in this country National tax number USER Manual Page 19 on 76 VATMOSS e Address The address must be filled carefully It is the address of the p
9. Home gt Registration Data gt Requests history Requests history Back to registration data Display requests Sort in reverse chronological order Excluded 01 04 2015 Registered 01 04 2015 31 03 2015 Exclusion from NETP on 01 04 2015 Figure 28 History of the requests of the LU NETP in VATMOSS The above screen allows one to display the detail of an update in read only mode by clicking on the link 4 In the case of an update request displayed in this history it will be compared to the last validated version of the registration data LIFR DE BHEN nsc Mini One Stop Shop VAT on electronically supplied services Home Registration Data VATreturns Notifications 9 Home gt Registration Data gt Requests history gt Update of registration data Submitted on 11 07 2015 Cancelled on 11 07 2015 Update of registration data Submitted on 11 07 2015 Cancelled on 11 07 2015 Company details Previous registration data of 06 06 2014 11 17 04 New registration data submitted on 11 07 2015 14 35 47 Individual VAT identification number LUB93036 LUB93036 Telephone number 12352152 12352152 Company name CONCEPT TECH S A CONCEPT TECH S A E Mail martin d mail com martin dupont mail com The country in which the taxable person has LU LU his place of business Vat group No No Website s of the taxable person where available Trading name s of the company if different from company name Date of first supply of services see t
10. Standard 600 10 000 00 600 00 600 00 Total VAT amount payable for supplies of services carried out by 850 00 Supplied by fixed establishments based in other Member States __ I do not have any electronic service supplied from a fixed establishment in another Member State to declare for this VAT return period Individual VAT identification Member State of number consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount DE DE8652 DK Denmark M Standard M 21 00 30 000 00 6300 00 6 300 00 FR FR7895 x GB United Kingdom x Standard 7 1500 x 20 000 00 3000 00 IT IT4562 z HR Croatia x Standard x 20 00 10000 00 200000 2000 00 Total VAT amount payable for supplies of services carried out from fixed establishments 11 300 00 Total VAT amount Total VAT amount payable by all establishments Save as draft Cancel Delete draft Figure 45 Modification of a VAT Return This can only be done from the last version of the VAT return The Modify button is grayed for older versions VAT return Modify Import XML data Import data from another VAT return Version 2016 04 11T11 36 53 617 Accepted 4 versions Period from to 01 10 2015 31 12 2015 Figure 46 Choice of the VAT Return version USER Manual Page 45 on 76 VATMOSS The user can then either save its modification using the Save as draft button
11. 9 3 IMPORT DATA FROM ANOTHER VAT RETURN Import data from a former VAT return Please specify the VAT return to use amounts will not be copied Figure 43 Import data from another VAT return Data from an already existing VAT return can also be imported to fill another VAT return To do so the user has to click on the Import data from another VAT return button from the VAT return creation form A popup is then displayed composed of the following parts 1 A drop box allowing the user to select a VAT return to import 2 An Import button allowing to confirm the choice and fill the VAT return with data imported from the corresponding VAT return The amounts are however not imported USER Manual Page 42 on 76 VATMOSS only the Member States of consumption and establishment the VAT types and VAT rates are 3 A Cancel button allowing to close the popup and to go back on the VAT return form without importing any data The data of the previous VAT return are imported but the amounts are forced to 0 The user can then choose to save the VAT return as a draft or to submit it immediately just as in the standard process 9 4 SAVE VAT RETURN AS DRAFT Once the VAT return filled it can be saved as a draft without submitting it which allows the user to come back and complete it later Moreover it is possible to save the draft of a VAT return concerning the current period whereas it cannot be submitted unt
12. As it stands it sets out how to connect to the portal how to view notifications generated by VATMOSS or by the Administration de l enregistrement et des domaines AED and how to handle the preferences that the user can adapt to his needs 1 2 STRUCTURE OF THE DOCUMENT The document is composed of the following elements Chapter 1 Introduction gives an overview of the objective and the scope of this document and the intended audience Chapter 2 Connection describes the procedure allowing a user to access to the portal Chapter 3 Initial registration in VATMOSS describes how to register in VATMOSS Chapter 4 Other types of Requests describes the requests that a NETP can submit in VATMOSS Chapter 5 Update of the registration data describes how to update the registration data Chapter 6 Exclusion Request describes how the NETP can proceed with its voluntary exclusion from VATMOSS Chapter 7 Re registration in VATMOSS describes how a NETP who has been excluded from VATMOSS can request his re registration Chapter 8 Requests history describes where the NETP can consult the history of the requests he submitted Chapter 9 VAT returns presents the way to submit VAT return and the different actions Chapter 10 Notifications presents the follow up of the received notifications Chapter 11 Mandates presents the mandates management with the establishment and the revocation of them Chapt
13. Fixest Figure 8 EU Registration request part 3 6 Fixed establishments located in a Member State other than the MSID A fixed establishment is any establishment other than the place of business that has a USER Manual Page 15 on 76 VATMOSS sufficient degree of permanence and a suitable structure in terms of human and technical resources in order to supply the services it delivers Simply having a VAT Identification number does not in itself mean that an establishment qualifies as a fixed establishment All fixed establishments that the EU LU NETP company has on the territory of the European Union must be specified 7 It is possible to remove a fixed establishment that is already filled via the cross on the right The removal is taken into account when the registration is saved as draft or submitted It is possible to add a fixed establishment by clicking on the button add a fixed establishment The opening pop up allows the user to enter the information related to the fixed establishment Add a fixed establishment Company name Street Number Select your identifier type Floor Post Office Box D Individual VAT identification number Tax reference number issued by District Number Postal Code ZIP Code Country Sub entity Figure 9 EU Registration request Add a fixed establishment 9 Information related to the identification of the fixed establishment Address of the fixed est
14. VAT identification number Confirmation of the VAT identification number Company name Contact E mail G Terms of Use Conditions g n rales QUE y Figure 59 Agent not established in Luxembourg When the mandate concerns an agent not established in Luxembourg the user must give the following information 1 VAT identification number of the agent It is fictional LU VAT identification number beginning by LU99 2 Confirmation of the VAT identification number of the agent 3 Company name of the agent 4 Contact of the agent 5 E mail address of the contact 6 After reading the terms of use the user must validate them by ticking the box I read and accept the terms of use 7 When all the data are filled in the user can click on the button Validate that creates the mandate The user can cancel his action by clicking on the button Cancel USER Manual Page 57 on 76 VATMOSS 11 2 REVOKE THE MANDATE Revocate the mandate Would you like to revocate the active mandate established on 02 05 2021 with the company Compagnie de test LUB92989 As soon as the revocation is confirmed the principal will not have access to your VATMOSS area At any time you can establish a new mandate Validate Cancel Figure 60 Revoke the mandate By clicking on the button Revocate the mandate from the Figure 57 Mandates homepage active mandate the user opens a pop up that asks him to confirm the r
15. it is possible to display the information linked to the mandate by clicking on the button View details see the section 12 2 2 Details of an inactive mandate 12 2 1 Details of an active mandate VATMOSS OT VA service TE m DE 35 EN Mini One Stop Shop VAT on electronically supplied services Union scheme My company v Home Registration Data VAT returns Notifications 8 Mandates Selection of the workspaces gt Details on the mandate Detail on the mandate ARHS Group S A NETP1 Update Synchro LUB92987 vos Principal VAT identification number Company name LUB92987 ARHS Group S A NETP1 Update Synchro Agent VAT identification number Company name Contact LUB92989 Compagnie de test FIRST NAME LAST NAME E mail NAME EXAMPLE COM Mandate Status Establishment date amp Show the PDF Active 08 06 2021 Figure 65 Details of an active mandate The page of details of an active mandate lists the following information e About the principal o VAT identification number o Company name o Scheme e About the agent o VAT identification number o Company name o Contact o E mail address About the mandate o Status o Establishment date and the establishment PDF From this screen the user can 1 Revoke the mandate by clicking on the button Revocate the mandate see the section 12 2 1 1 Revoke a mandate USER Manual Page 62 on 76 VATMOSS Q Modify some information through the button
16. namely the VAT identification number and the company name 3 The active mandates allowing to have access to VATMOSS workspaces of the principals and the inactive mandates From this screen several actions are possible 1 This combo box allows to navigate between the principals and the agent see the section 12 1 Menu Q Register my company allows the user to access to the registration page in order to use VATMOSS see Figure 12 Non EU Registration request part 1 3 The user is able to modify the identification information by clicking on the button Change my identification information The button opens a pop up presented in Figure 75 Change my identification information 4 In the case where the agent has one or several active mandate s a table lists all the mandates by specifying the name of the principal his VAT identification number his establishment date and the number of unread notifications by the user for this mandate By clicking on the name of the principal the user is on the homepage of this one USER Manual Page 69 on 76 VATMOSS 5 For an active mandate by clicking on the button View details allows to display the information linked to the mandate see the section 12 4 1 Details of an active mandate 6 For an inactive mandate it is possible to display the information linked to the mandate by clicking on the button View details see the section 12 4 2 Details
17. or submit them immediately using the Submit VAT return button In both cases after confirmation the VAT return is then displayed in display mode In the case where a new version is submitted differences with previous versions are highlighted Supplied by ARHS Group S A NETP8 LUB92994 I do not have any electronic service supplied from Luxembourg to declare for this VAT return period Member State of consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount AT Austria Reduced 15 00 150 000 00 22 500 00 22 500 00 Total VAT amount payable for supplies of services carried out by ARHS Group S A NETP8 22 500 00 Supplied by fixed establishments based in other Member States I do not have any electronic service supplied from a fixed establishment in another Member State to declare for this VAT return period Individual VAT identification number Member State of consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount 0 04 1 00 DE DEvwv FR France Reduced 2 00 2 00 BE BEyyy LV Latvia Standard 20 00 20 000 00 4 000 00 4 000 00 DE DEvvv MT Malta Standard 19 00 15 000 00 2 850 00 2 850 00 Total VAT amount payable for supplies of services carried out from fixed establishments 6 851 00 Total VAT amount Total VAT amount payable by all establishments 29 351 00 Submit VAT return Figure 47 VAT r
18. 3 2 Details of an inactive mandate c ccc cescesccsccecccccecencescencecneces 68 12 4 AGENT COMPANY NOT ESTABLISHED IN LUXEMBOURG 68 12 4 1 Details of an active mandate cece cc escescescecccccceucencencencecuees 70 12 4 2 Details of an inactive mandate rarosnownennennennnnnnennvnnennennennennnenne 72 12 5 VAT RETURN cccccccccecceccacccccuceccccescescenceceetestestesuenceuceeetesnesuensenes 73 13 USER S PREFERENCES cccccccecceccceccecceecteccessuecces 14 USER Manual Page 3 on 76 VATMOSS LIST OF TABLES Table 1 NNN 6 LIST OF FIGURES Figure 1 Figure 2 Figure 3 Figure 4 Figure 5 Figure 6 Figure 7 Figure 8 Figure 9 Figure 10 Figure 11 Figure 12 Figure 13 Figure 14 Figure 15 Figure 16 Figure 17 Figure 18 Figure 19 Figure 20 Figure 21 Figure 22 Figure 23 Figure 24 Figure 25 Figure 26 Figure 27 Figure 28 Figure 29 Figure 30 Figure 31 Figure 32 Figure 33 Figure 34 Figure 35 Figure 36 Figure 37 Figure 38 Figure 39 Figure 40 Figure 41 Figure 42 Figure 43 Figure 44 Figure 45 Figure 46 Figure 47 Figure 48 Figure 49 Figure 50 Figure 51 Special scheme of MISS hhrhr Z Z Z Z Z ZZ Z Z72Z 20010100000700000e 7 M1SS organization at the Grand Duchy of Luxembourg 8 ENN 11 PE ON ae a EE E E E E E A E E NA 12 Regi
19. DE EN Mini One Stop Shop VAT on electronically supplied services Home Registration Data VATreturns Notifications 4 Home gt Registration Data gt Exclusion request Exclusion request I request exclusion from the special scheme because Ino longer supply telecommunications broadcasting or electronic services My business has opened a fixed establishment in the European Union and want to make immediately use of the special scheme for telecommunications broadcasting services or electronic services supplied by taxable persons established within the European Union but not established inthe Member State of consumption Other reason Request exclusion cancel Figure 24 Voluntary exclusion from the non Union scheme The non EU LU NETP can invoke several reasons to justify the submission of an exclusion request to the AED e I no longer supply telecommunications broadcasting or electronic services This choice involves a quarantine period of two calendar quarters from the date of cessation e My business has opened a fixed establishment in the European Union and I want to make immediately use of the special scheme for telecommunications broadcasting services or electronic services supplied by taxable persons established within the European Union but not established in the Member State of consumption This choice does not involve a quarantine period The non EU LU NETP must inform the date
20. File a VAT return Unread notifications 0 Notification type Free subject of the notification No data available in table Show 10 x entries 14 lt a Page 0 0 gt pi Showing 0 to 0 of 0 All notifications Figure 4 Registration Before using VATMOSS it is mandatory to submit a registration request This is why the welcome screen displays a link to a registration form at the first connection The current section describes the different steps that a LU NETP must perform in order to submit its registration request in VATMOSS He must refer to e section 3 1 1 Union scheme for the EU LU NETP tied to the Union scheme e section 3 1 2 Non Union scheme for the non EU LU NETP tied to the non Union scheme Once the registration request is accepted by the AED the LU NETP can access all the features of the web portal 3 1 REGISTRATION REQUEST The LU NETP reaches the registration form by clicking on the button Register my company The information that the LU NETP must provide is different depending on the scheme i e Union scheme or non Union scheme The scheme applicable to the NETP will automatically be determined by VATMOSS Before finally submitting a registration request the LU NETP can save it as draft Saving a draft can only be performed if the entered data is complete and valid All the fields of the figures presented in the current section marked by a red asterisk must be filled in
21. I wish to make use of the special scheme covering telecommunications broadcasting and electronically supplied services in another Member State in which I have a fixed establishment Furthermore am registered to the special scheme with the administration of Luxembourg for two years at least In this case the EU LU NETP is invited to inform about the other Member State and the VAT identification number o Because my business is not establishment in the European Union and have ceased to have a fixed establishment in Luxembourg I still want to use hereafter the special scheme by registering in another Member State in which I have a fixed establishment The EU LU NETP must inform the date from which he has ceased to have a fixed establishment in Luxembourg and is invited to provide the other Member State and the VAT identification number o Because my place of business is located in the European Union and I have moved my place of establishment from your country to another Member State The EU LU NETP must inform the date from which he has ceased to have a fixed establishment in Luxembourg the other Member State and the VAT identification number e Other reason This choice involves a quarantine period of two calendar quarters from the date of cessation Clicking on Request exclusion 1 opens a confirmation pop up shown on the following figure to ensure that the exclusion is intended It is also possible to Canc
22. In the case of a change of MSID the EU LU NETP must tick the box Yes and indicate his previous MSID as well as the VAT identification number in this Member State 2 Identification detail e The Individual VAT identification number the company name and the address are pre initialized and not modifiable fields greyed fields on the above figure About the address it is the address of the place of business in Luxembourg or failing that the address of the fixed establishment in Luxembourg coming from the national register of VAT identification e The box called The country in which the taxable person has his place of business informs the country in which the place of business of the EU LU NETP is It is either the Grand Duchy of Luxembourg or if there is no place of business within the European Union the country outside the European Union where the place of business of the company is e A first button Add allows to add one or several trading name s if this or these ones differ from the company name USER Manual Page 14 on 76 VATMOSS e A valid e mail address must be specified in order to continue the registration and finalize it Indeed this e mail address will be checked by the sending of an e mail from VATMOSS before the finalization of the registration process By ticking the underneath box the EU LU NETP can force the sending of an e mail to this address whenever a notification is addressed to him on the portal
23. NETP is done through a link sent to the LU NETP and on which it must click The validation of his registration request is going on It is still possible for the NETP to USER Manual Page 22 on 76 VATMOSS cancel his registration request at this step as long as the registration request is not being processed by an AED agent E EN AVaTMOSS PRE Mini One Stop Shop VAT on electronically supplied services Union scheme Home f Registration Data VAT returns Notifications Home gt Registration Data Registration request Submitted on 02 01 2015 o Your registration request has been submitted and is currently under validation If there is any error in your request you can cancel it with the button Cancel the request Q Email validated Update the registration data Cancel the request View requests history Figure 17 E mail address validated 3 3 PROCESSING OF AN INITIAL REGISTRATION REQUEST registration request submitted to the AED can be either accepted or rejected In both scenarios a notification will be addressed to the LU NETP on the portal see the section 10 Notifications If the registration request is rejected by the AED the initial form is displayed during the access to the menu Registration data In case of acceptance of the registration the welcome screen of VATMOSS stands as follows during the subsequent connections to the portal VATMOSS TVA service Mini One Stop Shop VAT on electronical
24. States Table 1 Abbreviations and Acronyms DEFINITIONS A The special scheme of Mini One Stop Shop M1SS The Mini One Stop Shop M1SS is an optional special scheme applicable to the telecommunications broadcasting or electronic services supplied by taxable persons Non Established Taxable Person established or not in the European Union to non taxable persons having their home or habitual residence within the territory of the European Union The special scheme mainly aims to simplify administrative procedures of the NETP by allowing them to file and pay their VAT returns to only one Member State called Member State of identification MSID art 358a 369a DIRO6 112 rather than having to complete procedures in each Member State in which they have provided services On these returns the NETP summarizes all the services provided to non taxable persons in Member States called Member States of consumption art 58 DIRO6 112 where they are not located or where they do not have fixed establishments USER Manual Page 60n 76 VATMOSS NETP Non Union scheme Figure 1 Special scheme of M1SS There are two distinct sets of NETP that are likely to take advantage of this special scheme ina MSID NETP tied to non Union scheme Any taxable person who has not established his business within the European Union does not have a fixed establishment there and is not obliged to register for VAT purposes may opt for the non Union scheme as
25. XML file can be used to fill a VAT return To do so the user has to click on the Import XML data from the VAT return creation form A popup is then displayed composed of the following parts 1 A Browse button allows the user to select an xml file from its computer Q An XML specifications hyperlink allowing the download of a zip file which contains an explanatory leaflet XML Schema Definition pdf and an xsd file NETPVATReturnDefinition v1 07 xsd which details XML specifications precisely 3 An Import button allows to confirm the file choice and to fill the VAT return with the information from this file 4 Cancel button allowing to close the popup and to go back on the VAT return form without importing any data For the file to be processed correctly it has to satisfy a number of specifications To get a list of these specifications the user can click on the hyperlink on the confirmation popup 2 In the case where a non XML file or one that doesn t match the VAT return period is selected for import an error message warns the user that the import is impossible Otherwise data is imported and the VAT return is filled and automatically saved as a draft If a draft already existed at the time the user tried to import an XML file a warning message asks for confirmation because the draft will be replaced if data is imported only one draft can exist at a time for a VAT return
26. accepted 1 Update the registration data A click on the button allows the LU NETP to fill in an update request for his registration data see the section 5 Update of the registration data USER Manual Page 24 on 76 VATMOSS 2 Request an exclusion This button will lead the LU NETP to a form that allows him to request his exclusion from a special scheme see the section 6 1 Exclusion form USER Manual Page 25 on 76 VATMOSS 5 UPDATE OF THE REGISTRATION DATA Once registered the LU NETP can perform an update of his registration data by clicking on the button Update the registration data Figure 19 Registration request accepted The LU NETP is guided through the following screen that allows him to load the last registration data submitted to the AED It displays the same form as the initial registration request see the section 3 1 Registration request However the form is pre initialized with the last registration data submitted in edition mode Nevertheless it is not possible to change the date of commencement of using the scheme There is no restriction on the number of submissions of registration updates even without the validation of the previous request VATMOSS naniii Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 4 Home gt Registration Data Registration data Delete draft Showthe last transmitted registrat
27. because ino longer supply telecommunications broadcasting or electronic services My business no longer has a fixed establishment in the European Union and I want to make immediately use of the special scheme for telecommunications broadcasting services or electronic services supplied by taxable persons not established within the European Union 1 request to be identified in another Member State Other reason y 5 Figure 21 Voluntary exclusion from the Union scheme The EU LU NETP can invoke several reasons to justify the submission of an exclusion request to the AED e I no longer supply telecommunications broadcasting or electronic services This choice involves a quarantine period of two calendar quarters from the date of cessation e My business no longer has a fixed establishment in the European Union and I want to make immediately use the special scheme for telecommunications broadcasting services or electronic services supplied by taxable persons not established within the European Union This choice does not involve a quarantine period The EU LU NETP must inform the date at which he has ceased to have a fixed establishment in the European Union USER Manual Page 27 on 76 VATMOSS e I request to be identified in another Member State This choice does not involve a quarantine period but asks to point out the change reason o Because my business is not established in the European Union and
28. box Yes this section must list all the previous registrations of the LU NETP to M1SS whether in the Union or the non Union scheme in Luxembourg or any other Member State Submit Validates the request before submitting it see the section 3 2 Request submission The validation of the e mail address provided by the EU LU NETP in the registration request is needed before definitive submission of the registration request for acceptance by the AED 17 Save as draft Validates the request before saving it as draft The EU LU NETP can continue filling the form later USER Manual Page 17 on 76 VATMOSS Cancel Cancels the unsaved changes When the EU LU NETP saved a registration request as draft for the Union scheme or in case of rejection for any reason whatsoever of a first registration request by the AED the EU LU NETP can access to the draft at the next connection to VATMOSS or load the last registration request submitted to AED by clicking on the tab Registration data DE BEEN VATMOSS EG Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications Home gt Registration Data Registration data Please register to use VATMOSS EN as fiere aran Show the last transmitted registration View requests history Change of Member State of identification I have been de registered from the Mini One Stop Shop in another European Cou
29. button D Hide the filter details by clicking on the button Doing so does not cancel the filter currently applied 9 12 NOTIFICATIONS The list of notifications concerning a VAT return can be access by clicking the Notifications tab Notifications 23 04 2023 11 45 04 VAT return correction accepted U Luxembourg 23 04 2023 11 45 04 VAT return correction submitted Luxembourg 17 04 2023 15 37 54 VAT return accepted Luxembourg 17 04 2023 15 37 53 VAT return submitted Luxembourg 17 04 2023 14 33 06 VAT return reminder reported by the MSID Luxembourg 28 09 2022 14 28 49 VAT return reminder reported by the MSID Luxembourg 12 03 2022 13 19 27 VAT return reminder reported by the MSID Luxembourg Show 10 x entries 14 lt 4 Page 1 Showing 1 to 7 of 7 Figure 52 Notifications of a VAT return It is composed of a simple table containing the following columns e Date sortable e Notification type sortable e Issuer sortable By clicking on the link contained on the Date column the details of the notification can be displayed see the section 10 2 Display a notification USER Manual Page 50 on 76 VATMOSS 10 NOTIFICATIONS A notification is the way used by VATMOSS or the AED in case of manual notification in order to communicate with the LU NETP the fact that an event happened or an action on his side is required The notifications requiring an action from the user are called persisten
30. in order to submit the registration request to AED USER Manual Page 12 on 76 VATMOSS 3 1 1 Union scheme 3 1 1 1 Prior checks EU LU NETP Before a registration request for a EU LU NETP can be submitted VATMOSS checks if the EU LU NETP is a taxable person who is active and known to the national register of VAT identification If it is not the case an error message Figure 5 Registration not possible displays and informs the EU LU NETP that it will not be possible to submit a registration request and that he should contact the eTVA helpdesk i SF EN nb Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications Home Your company is unknown to the national VAT system Please contact Support VATMOSS Figure 5 Registration not possible If the EU LU NETP is a taxable person active and known by the database of AED it is possible to fill in a registration request in VATMOSS For the Union scheme some fields of the registration request in the following figure are initialized via the data coming from the national register of VAT identification lt is the gray fields in the Figure 6 EU Registration request part 1 If these pre initialized fields are incorrect the EU LU NETP must contact the eTVA helpdesk before being able to proceed Here is the screen used to perform a registration request to VATMOSS for the Union scheme USER Manual Page 13 on 76 VATMOSS V
31. is presented on Figure 56 Mandates homepage no active mandate and Figure 57 Mandates homepage active mandate The first part of the screen presents the active mandate if there is and the second part displays the mandates that have been revoked If a mandate is active the following information is displayed e Information linked to the agent o VAT identification number o Company name o Contact o E mail e Information linked to the mandate o Establishment date o Notification of the mandate s establishment The table of mandates history shows the following information e The Establishment date of the mandate e The Revocation date of the mandate e The Company name of the agent e Alink allowing to access to more information about the mandate USER Manual Page 54 on 76 VATMOSS VATMOSS nid Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications Mandates Logout Home gt Mandates Mandates Establish a mandate ey No active manda Mandates history 15 02 2020 15 02 2020 Compagnie de test LUB92989 Show details 23 04 2018 15 02 2020 ARHS Group S A NETP3 LUB92989 Show details 20 03 2018 20 03 2018 Company Name A LU99893036 Show details 20 03 2018 20 03 2018 Test company LU99123 Show details Show 50 v entries P Showing 1 to 4 of 4 CJ nr Figure 56 Mandates homepage no active mandate AYaATUOSS ana service
32. load the last registration request submitted to AED by clicking on the tab Registration data USER Manual Page 21 on 76 VATMOSS AVATMOSS ni Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications Home gt Registration Data Registration data od Please register to use VATMOSS s 1 Show the last t EL u 7 Figure 15 Deletion of the draft and loading of the last submitted data 11 Delete the draft Definitively deletes the current draft and loads the last data validated by the AED If any registration request has been validated by AED the page goes back to its initial stage at page 12 on the Figure 4 Registration A Show the last transmitted registration After the submission of a registration request the AED can reject it and the non EU LU NETP has the possibility to cancel it as long as an AED agent is not in charge of the request This button allows one to reload the last data submitted to the AED whatever the status accepted rejected or cancelled If a draft exists it is not overwritten For that it is needed to save the request 3 2 REQUEST SUBMISSION After having completed the registration request form the LU NETP can submit it by clicking on the button Submit shown in the Figure 10 EU Registration request part 4 in the case of EU LU NETP tied to the Union scheme or in the Figure 14 Non EU registration request part 3 in
33. of an inactive mandate Change my identification information Company name fN boms WSS Apply the modification to all my active mandates Mi Ae EN 4 Figure 75 Change my identification information From this screen the user can modify his company name D After changing the company name the user can D Decide to modify his company name for all active mandates by checking the box Apply the modification to all my active mandates If this box is not checked the modification of the company name will only be visible on the homepage of the agent and not on the details page of active mandates G Validate the name change 4 Cancel the name change 12 4 1 Details of an active mandate AYATUOSS ann service Mini One Stop Shop VAT on electronically supplied services Non Union scheme My company v Home Registration Data VAT returns Notifications Mandates Logout Selection of the workspaces gt Details on the mandate Det2ils on the manu ste NETP EU 50 LUB93036 Revocate the mandate Principal VAT identification number Company name LU B93036 NETP EU 50 Agent VAT identification number Company name Contact LU99B94030 Company Name LU99B94030 E mail LU99B94030 gmail com Mandate Status Establishment date Show the PDF Active 08 06 2021 Figure 76 Details of an active mandate The page of details of an active mandate lists the following information e About the principal USER Manual
34. the Create a VAT return button LIR MDE EEN VATMOSS murva service Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VATreturns Notifications 46 Home gt VAT returns VAT returns You are late for the submission of your VAT return Q2 2017 deadline exceeded of 18 days Please regularize S Create a VAT return v 2015 Q1 2015 LU LUB92987 Q1 2015 20644 38 2016 02 02T09 50 03 834 Accepted 02 02 2016 show 50 x entries 19 lt 4 Page fi 1 gt pi Showing 1 to 1 of 1 Figure 32 Create a VAT return button from the VAT return main screen USER Manual Page 35 on 76 VATMOSS 9 1 1 Select VAT return period After clicking one of these buttons an intermediate screen lets the user choose which period will the VAT return concern AYATUOSS dar Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VATreturns Notifications 60 Home gt VAT returns gt Create a VAT return Create a VAT return Choose VAT return period Period Q3 2053 M Create VAT return Cancel Figure 33 VAT return period selection screen Once the user has selected a period and clicked on the Create a VAT return button the VAT return form appears If the chosen period already has one or more version of a VAT return submitted or saved as draft the more recent one will be loaded instead of a blank form A click on the Can
35. the user Its data are then lost and cannot be retrieved again To do so the user has to click on the Modify button after having displayed the draft then on the Delete draft button of the lower toolbar There is no confirmation asked the draft is deleted immediately and an informative message confirms it to the user If there were other versions of the VAT return the more recent of these is displayed right away Otherwise a blank form is shown USER Manual Page 43 on 76 VATMOSS 9 7 SUBMIT A VAT RETURN It is possible to submit the VAT return either from the creation form or from an already saved draft via the Submit VAT return button A confirmation popup then asks the user for confirmation Submit VAT return Are you certain you wish to submit your VAT return You can still update it later Figure 44 Confirmation of a VAT return submission After confirmation An informative message confirms that the operation succeeded The VAT return header is updated Status Submitted then Accepted Saved on By Payment Unpaid The version is added to the drop down list with its status Submitted then Accepted The tabs become accessible if they were not already The amounts transferred to Member States of consumption and establishment are computed and the corresponding tabs are updated The VAT return appears in display mode the fields are not accessible anymore In the upper toolbox only the
36. were excluded on 01 10 2015 for the reason Other reason You can request for a new registration as from 01 04 2016 You can still update your contact data Your registration update has been successfully submitted to the AED Figure 26 Link to the requests history This link allows one to consult the history of the LU NETP status meaning registered or excluded in VATMOSS LIFR MDE BEN SS Mini One Stop Shop VAT on electronically supplied services TVA service Home Registration Data VAT returns Notifications 9 Home gt Registration Data gt Requests history Requests history Back to registration data O Display requests Registration status Started on Finished on y 01 10 2015 Registered 01 01 2015 30 09 2015 Exclusion from NETP on 01 10 2015 Update of registration data on 11 07 2015 14 42 14 Registration on 06 06 2014 11 17 04 Figure 27 History of the status of the LU NETP in VATMOSS The LU NETP can Q Display all the requests of the LU NETP by clicking on Display requests The LU NETP is sent to the following screen including the set of requests submitted by the LU NETP It may be registration exclusion or re registration requests 3 Sort the requests in reverse chronological order USER Manual Page 32 on 76 VATMOSS DE BEN VATMOSS snilt Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 6
37. 6 VATMOSS Registration Date of commencement of usifg thes Default date of commencement of using the scheme 01 01 2015 Date of commencement of using the scheme based on the first supply of services Date of first supply of services see the Council Regulation No 967 2012 m Previous use of either of the special schemes In accordance to Articles 362 or 369d of Directive 2006 112 EC I have already used either of the special schemes for telecommunication services broadcasting or electronic services in the Europe Yes No Issuing country Individual VAT Identification Number Add Electronic declaration ET By ticking this box declare not being registred for Vat purposes within the European Union 8 9 10 Figure 14 Non EU registration request part 3 5 Date of commencement of using the scheme It is the beginning date of the activities covered by the non Union scheme By default the first box is ticked in this case the beginning date of the activities covered by VATMOSS is the first day of the calendar quarter following the one during which the non EU LU NETP submitted the registration request in VATMOSS provided that the registration request has been accepted and validated by the AED during the quarter of application to join the non Union scheme The legislation allows one to force a beginning date based on the date of first supply of services art 57d of Council regulation EU No 967 2012 of
38. 72 Modify my information linked to the mandate When a mandate is active an agent is able to modify some information concerning the mandate If the agent is a company established in Luxembourg this one can modify the following information e Contact e The E mail address of the contact The user can either validate the modifications by clicking on the button Modify 1 or cancel them 2 USER Manual Page 67 on 76 VATMOSS 12 3 2 Details of an inactive mandate AYATUOSS OT VA service PEFR MODE EN Mini One Stop Shop VAT on electronically supplied services Union scheme My company v Home Registration Data VAT returns Notifications Mandates Selection of the workspaces gt Details on the mandate Details on the mandate ARHS Group S A NETP8 LUB92994 Principal VAT identification number Company name LU B92994 ARHS Group S A NETP8 Agent VAT identification number Company name Contact LU B93016 ARHS Group S A Adrien Guiot E mail adrien guiot arhs developments com Mandate Status Establishment date amp Show the PDF Inactive 11 12 2017 Revocation date ShowthePDF Revocation initiator 20 03 2018 Principal ARHS Group S A NETP8 Figure 73 Details of an inactive mandate The page of details of an inactive mandate displays the following information e About the principal o VAT identification number o Company name o Scheme e About the agent o VAT identification number o Company name o
39. 9 October 2012 In this case the registration request must be done at the latest the tenth day of the month following the date of the first service supplied By ticking the second box the user can only enter a date between the date of the first supply of service and the tenth day of the month following the first supply of services 6 Previous use of either of the special schemes By ticking the box Yes this section must list all the previous registrations of the LU NETP to M1SS whether in the Union or the non Union scheme in Luxembourg or any other Member State 7 Electronic declaration before saving the request as draft or submitting it the non EU LU NETP must certify that he is not registered for VAT in a Member State Submit Validates the request before submitting it see the section 3 2 Request submission The validation of the e mail address provided by the non EU LU NETP in the registration request is needed before the definitive submission of the registration request for acceptance by AED 9 Save as draft Validates the request before saving it as draft The non EU LU NETP can continue filling the form later Cancel Cancels the unsaved changes When the non EU LU NETP saved a registration request as draft for the non Union scheme or in case of rejection for any reason whatsoever of a first registration request by the AED the non EU LU NETP can access to the draft at the next connection to VATMOSS or
40. AT identification number LUB93016 Company name ARHS Group S A Register my company My active mandates You have active mandates Please select an area to access it Union scheme ARHS Group S A NET PS LUB9299 Active mandate from 08 06 2021 My inactive mandates Union scheme ARHS Group S A NET P8 LUB92994 inactive mandate since 20 03 2018 Mini One Stop Shop VAT on electronically supplied services VAT returns Notifications Mandates View details Non Union scheme ompa ny 01 EU 442008427 active mandate since 23 04 2018 Union scheme Logout View details Figure 69 Homepage of an agent established in Luxembourg The homepage includes three parts 1 The combo box allowing to navigate between the principals and his company see the section 12 1 Menu 2 The registration data of the principal namely the VAT identification number and the company name These data being syncing with eRecette cannot be modified by the agent 3 The active mandates allowing having access to VATMOSS workspaces of the principals and the inactive mandates From this screen several actions are possible 1 This combo box allows to navigate between the principals and the agent see the section 12 1 Menu Q Register my company allows the user to access to the registration page in order to use VATMOSS see Figure 6 EU Registration request part 1 3 In the case where the agent ha
41. ATMOSS aniani Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications Logout Home gt Registration Data Registration data Please register to use VATMOSS Show the last transmitted registration View requests history Change of Member State of identificatio I have been de registered from the Mini One Stop Shop in another European Country for the reason of intending to use the special scheme for telecommunication services broadcasting services or electronic services in Luxembourg Thus I want to register to the special scheme in the Grand duchy of Luxembourg yes No Identification Company details Individual VAT identification number Company name LUBXXXX EXAMPLE COM Trading name s of the company if different from company name Address Street rue de la Gare Postal Code ZIP Code City L 1253 Luxembourg Country Afghanistan zl The country in which the taxable person has his place of business E Mail ET 1 want to receive all the notifications at this email address Websites of the taxable person Figure 6 EU Registration request part 1 1 Change of Member State of identification This frame must be filled in if the EU LU NETP was registered for the Union scheme in another Member State in the European Union and that he requested to be excluded from this Member State with the intent to register for VATMOSS in Luxembourg
42. AVATUOSS TVA service USER MANUAL The VATMOSS portal allows users of a taxable person having access to the VATMOSS system to fulfil their tax obligations including the management of the registration data registration request to the special scheme updates of the registration data exclusion request from the special scheme the management of mandates as well as the filing of VAT returns LE GOUVERNEMENT DU GRAND DUCH DE LUXEMBOURG DOCUMENT HISTORY version Date Author CE 1 00 29 09 2014 AED 1 01 24 09 2014 AED Lop 03 07 2015 AED USER Manual Initial Version Description of VAT return submissions designation of mandates Update Page 10n 76 VATMOSS Table of Contents LINTRODUC THON ee de 10 1 1 OBJECTIVE ene 10 1 2 STRUCTURE OF THE DOCUMENT cccccecececececececeecececececeaeececees 10 2 CONNECTION eeesnovennvvvnnvvvnnvnvnnvnnnnnennnnennnnennnnensnnenunnenenneeen 11 3 INITIAL REGISTRATION IN VATMOSS ccc cece ee eee ees 12 3 1 REGISTRATION RE ES 12 LUE 13 3 1 2 NON UNION scheme arenunnnnnnnnnnnnnnnnnnnnvnnnnnnennnnnnennnnennennnennennnennunenen 19 3 2 REQUEST SUBMISSION ua kaekemad sieben 22 3 3 PROCESSING OF AN INITIAL REGISTRATION REQUEST 23 4 OTHER TYPES OF REQUESTS ss 24 5 UPDATE OF THE REGISTRATION DATA 26 6 EXCLUSION REQUEST ressens 2 6 1 EXCLUSION FORM swiaianisssdevecesisaasientdavnanreneeisaidemnuceanayeeesnlexveceunen
43. Contact o E mail address About the mandate o Status o Establishment date and the establishment PDF o Revocation date and the revocation PDF o Revocation initiator 12 4 AGENT COMPANY NOT ESTABLISHED IN LUXEMBOURG In the case where the agent is a company not established in Luxembourg the homepage looks like USER Manual Page 68 on 76 VATMOSS VATMOSS OT VA service Home My company fg Selection of the workspaces Registration Data Selection of the workspaces Identification VAT identification number LU99B94030 Company name Company name Register my company Change my identification information My active mandates You have active mandates Please select an area to access it Union scheme NETP EU 50 LUB93036 Active mandate from 08 06 2021 4 ARHS Group S A NET P8 LUB92994 Active mandate from 09 06 2021 My inactive mandates Union scheme NETP EU 50 LUB93036 Inactive mandate since 05 07 2015 Mini One Stop Shop VAT on electronically supplied services VAT returns Notifications Mandates View details View 5 Non Union scheme Figure 74 Homepage of an agent not established in Luxembourg The homepage includes three parts 1 The different menus leading to the different pages of VATMOSS of the LU NETP and a combo box allowing to navigate between the principals and his company see the section 12 1 Menu 2 The registration data of the principal
44. Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 43 Mandates Logout Home gt Mandates Mandates Revocate the mandate Active Mandate Agent VAT identification number Company name Contact LUB92989 Compagnie de test FIRST NAME LAST NAME E mail NAME EXAMPLE COM Mandate Establishment date Show the notification 08 06 2021 Mandates history Estabishment date revocation date companyname 08 06 2021 08 06 2021 Compagnie de test LUB92989 Show details 02 05 2021 08 06 2021 Compagnie de test LUB92989 Show details 23 04 2018 13 06 2015 ARHS Group S A NETP8 LUB92994 Show details 20 03 2018 23 04 2018 ARHS Group S A NETP3 LUB92989 Show details 11 12 2017 20 03 2018 ARHS Group S A NETP3 LUB92989 Show details 11 12 2017 Company Name LU99123456 Show details v entries 14 lt 4 Page 1 5 Showing 1 to 60f 6 Figure 57 Mandates R active mandate From this homepage the user can perform the following actions 1 Establish a mandate through the button Establish a mandate see the section 11 1 Establish a mandate 2 Revoke the active mandate through the button Revocate the mandate see the section 11 2 Revoke the mandate USER Manual Page 55 on 76 VATMOSS 3 Consult the information linked to a revoked mandate through the link Show details see the section 11 3 Show the
45. Page 70 on 76 VATMOSS o VAT identification number o Company name o Scheme e About the agent o VAT identification number o Company name o Contact o E mail address About the mandate o Status o Establishment date and the establishment PDF From this screen the user can 1 Revoke the mandate by clicking on the button Revocate the mandate see the section 12 4 1 1 Revoke a mandate 2 Modify some information through the button Modify see the section 12 4 1 2 Modify his information 12 4 1 1 Revoke a mandate Revocate the mandate Would you like to revocate the active mandate established on 08 06 2021 with the company Company Name LU99B94030 As soon as the revocation is confirmed you will not have access to the VATMOSS area of the principal Validate an Se y Figure 77 Revoke a mandate By clicking on the button Revocate the mandate of Figure 76 Details of an active mandate a pop up opens asking the user to confirm the revocation of the mandate Once the revocation has been validated the agent will not have access to VATMOSS workspace of the LU NETP The user can either validate 1 the revocation or cancel it 2 USER Manual Page 71 on 76 VATMOSS 12 4 1 2 Modify his information Modify my information linked to the mandate Company name Company Name Contact LU99B94030 E mail LU99B94030 gmail com RR Vin es 2 Figure 78 Modify my information linked
46. TION 000 46 9 10 TRANSMISSION TO MEMBER STATES OF ESTABLISHMENT 47 9 11 STATEMENT OF TRANSACTIONS cccccccccecccccecccccccececectectesuensences 48 9 11 1 Filter operations EE 49 9 12 NOTIFICATIONS cccceccscccceccccceccccencenceccecectestencencenceestestesnesnenses 50 190 NOTIFHCATIONS ee a aa a vus 51 10 1 FILTER THE NOTIFICATIONS cccccceccccecccccscesceccececeesestescensenee 52 10 2 DISPLAY A NOTIFICATION ccceccsccccccccccecccccscecceccecestesuesceneeueenes 53 11 MANDATES ccc ccccccccccccsccccccccccecccnsccccccceeeccssuceeeeecs 54 11 1 ESTABLISH A MANDATE cccccecceccscccccccccceteccescecceneetestesuescenseeence 56 11 1 1 Agent established in Luxembourg ararrrnurnrnnnnrnnnnrnnnnnnennnnennnnnnenne 56 11 1 2 Agent not established in Luxembourg rarrrnnnnrnnnnrnennnnevnnnevnnnenenne 57 11 2 REVOKE THE MANDATE sde sssnessrmeumeussnssaesomscamssssceenee 58 11 3 SHOW THE DETAILS OF A MANDATE i aranoenonnennenvsnvsnennennennennsnennennennen 58 LPO nese ecco eatnig ceo a epider E eee 59 12 L MENU errre AEA E 60 12 2 AGENT MUNNER NN 60 12 2 1 Details of an active mandate aronnonnonnennennennnnnnennennennennennennnenne 62 12 2 2 Details of an inactive mandate cc ccc cccscescceccecceccescescescees 64 12 3 AGENT COMPANY ESTABLISHED IN LUXEMBOURG 64 12 3 1 Details of an active mandate ses 66 12
47. ablishment 11 This button allows one to confirm the addition of a fixed establishment to the existing list The addition of a fixed establishment does not save the changes done to the registration request In order to save these changes it is needed to save the registration request by clicking on the button 17 on the following figure 12 This button allows one to cancel the modifications that have been done until now on the fixed establishment USER Manual Page 16 on 76 VATMOSS Yes No VAT identification number s allocated by Member State s as a non established taxable person I have at least one other VAT Identification number as a non established taxable person in another EU country Issuing country VAT identification number Add Registration Date of commencement of using the scheme Default date of commencement of using the scheme 01 01 2015 Date of commencement of using the scheme based on the first supply of services Date of first supply of services see the Council Regulation No 967 2012 r E Previous use of either of the special schemes 15 In accordance to Articles 362 or 369d of Directive 2006 112 EC I have already us theither of the special schemes for telecommunication services broadcasting or electronic services in the European Union Yes No Issuing country Individual VAT Identification Number Add vV D 16 17 18 Figure 10 EU Registration request part 4
48. ate During this period the agent can on the LU NETP VATMOSS e Consult the registration data of the LU NETP without being able to change it Figure 62 Registration data of the LU NETP read only e Submit or modify the VAT returns on behalf of the LU NETP e Consult the notifications of the LU NETP VATMOSS ann serie Mini One Stop Shop VAT on electronically supplied services Union scheme ARHS Group S A NETP1 v Reece te DE NTS sile Gr Home gt Registration Data Registration request Submitted on 26 04 2018 Accepted on 26 04 2018 a You began your activities as Luxembourgish taxable person under VATMOSS on 01 01 2017 Last registration data update on 26 04 2018 In case your registration data are not correct you can update them with the button below View requests history Change of Member State of identification Issuing country Individual VAT Identification Number Identification Company details Individual VAT identification number Company name LUB92987 ARHS Group S A NETP1 Update Synchro Trading name s of the company if different from company name Address Street Number rue Nicolas Bove Synchro 2b Synchro Postal Code ZIP Code City L 1253 Synchro Luxembourg Country AF The country in which the taxable person has his place of business AF Figure 62 Registration data of the LU NETP read only As soon as the mandate is revoked either by the LU NETP either by the agent the agent can no mor
49. cel button sends the user back to the VAT return main screen 9 1 2 VAT return form The VAT return form is different whether the NETP is an EU NETP or a Non EU NETP It is composed of the following parts 1 A header summing up various information about the VAT return e Status Draft for a newly created VAT return e Saved on e By the user who saved the VAT return e Payment information on the last payments and reimbursement received on this VAT return 2 A tab bar used to access the various parts of the VAT return during its creation only the VAT return tab is accessible e VAT Return see the sections 9 1 File a VAT return to 9 8 Modify a VAT return e Transmission to Member States of consumption see the section 9 9 Transmission to Member States of consumption e Transmission to Member States of establishment see the section 9 10 Transmission to Member States of establishment e Statement of transactions see the section 9 11 Statement of transactions USER Manual Page 36 on 76 VATMOSS Notifications see the section 9 12 Notifications 3 An upper toolbar containing the following buttons Modify inactive during VAT return creation Import XML data allowing the user to fill the VAT return using data contained in an xml file Import data from another VAT return allowi
50. ctronically supplied services Union scheme My company v Home Registration Data VAT returns Notifications 8 Mandates Logout Selection of the workspaces gt Details on the mandate Details on the mandate ARHS Group S A NETP1 Update Synchro LUB92987 Principal VAT identification number Company name LU B92987 ARHS Group S A NETP1 Update Synchro Agent VAT identification number Company name Contact LUB92989 ARHS Group S A NETP3 remi E mail remi adam arhs developments com Mandate Status Establishment date Show the PDF Inactive 11 12 2017 Revocation date Show the PDF Revocation initiator 20 03 2018 Principal ARHS Group S A NETP1 Update Synchro Figure 68 Details of an inactive mandate The page of details of an inactive mandate displays the following information e About the principal o VAT identification number o Company name o Scheme e About the agent o VAT identification number o Company name o Contact o E mail address About the mandate o Status o Establishment date and the establishment PDF o Revocation date and the revocation PDF o Revocation initiator 12 3 AGENT COMPANY ESTABLISHED IN LUXEMBOURG In the case where the agent is a company established in Luxembourg his homepage looks like USER Manual Page 64 on 76 VATMOSS AYATUOSS OT VA service Home My company Selection of the workspaces Registration Data Selection of the workspaces Identification V
51. d performs his tax obligations including the filing of VAT returns and the payment of the due tax art 358a 369a DIRO6 112 MSCON Member State of consumption Union scheme and non Union scheme The Member State of consumption is the Member State in which based on the article 58 of DIRO6 112 the supply of the telecommunications broadcasting or electronic services is deemed to take place Fixed establishment Union scheme A fixed establishment is any establishment other than the place of business that has a sufficient degree of permanence and a suitable structure in terms of human and technical resources in order to supply the services he delivers Simply having a VAT Identification number does not in itself mean that an establishment qualifies as a fixed establishment USER Manual Page 8 on 76 VATMOSS MSEST Member State holding a fixed establishment Union scheme It is the Member State of the European Union in which there is a fixed establishment having provided services applicable to M1SS USER Manual Page 9 on 76 VATMOSS 1 INTRODUCTION 1 1 OBJECTIVE The VATMOSS portal allows users of a LU NETP having access to the VATMOSS system to fulfil their tax obligations including the management of the registration data registration request to the special scheme updates of the registration data exclusion request from the special scheme and the filing of the VAT return This document is the user manual of the VATMOSS portal
52. default no filter is applied the list of notifications includes all notifications received by the LU NETP The first column is displayed only for persistent notifications and can include the following value when a notification requires the execution of an action by the LU NETP and that action has not yet been performed From this screen several actions are possible 1 Filter the list of the notifications see the section 10 1 Filter the notifications 2 Change the sorting order of the table By default the notifications are sorted according to their issuing date newest first USER Manual Page 51 on 76 VATMOSS By clicking on the header of a column it is possible to sort the table according to that column a click sorts according to an ascending order a second click sorts according to a descending order The sort on a column deletes any other sort previously applied 3 Display the details of a notification by clicking on the corresponding line in the table see the section 10 2 Display a notification 4 Display more or less elements in the table The user can choose to display 10 50 or 100 elements per page 5 Browse between the pages of results 10 1 FILTER THE NOTIFICATIONS To filter the list of notifications the user just has to click on the icon in order to display the filter currently applied The following form is then displayed Filter fr 8 t Notification type Free subject of the no
53. details of a mandate 4 Display more or less elements in the table The user can choose to display 10 50 or 100 elements per page 5 Browse between the pages of results 11 1 ESTABLISH MANDATE After clicking on the button Establish a mandate of the Figure 56 Mandates homepage no active mandate the user is on the page allowing him to establish a mandate The establishment form is different if the mandate is established in Luxembourg see the section 11 1 1 Agent established in Luxembourg or outside the Luxembourg see the section 11 1 2 Agent not established in Luxembourg By default the form is displayed for an agent established in Luxembourg 11 1 1 Agent established in Luxembourg AVATMOSS OT VA service Mini One Stop Shop VAT on electronically supplied services i p p y SUPP Union scheme Home Registration Data VAT returns Notifications 24 Mandates Logout Home gt Mandates gt Establishment of a new mandate Establishment of a new mandate Information on the agent Agent established in Luxembourg Agent not established in Luxembourg VAT identification number N National register numbe Company name 4 MN z I Contact Terms of Use 7 X nditions g n rales Figure 58 Agent established in Luxembourg In the case where the mandate concerns an agent is established in Luxembourg the user must give the following information 1 VAT identification number of t
54. e exclusion request ssessessessessesersrrsersresersersessrssrsrrsrrsresrrseesersessesseseeserseene 28 DX VON WOE EEE EEE EEE 29 Voluntary exclusion from the NON UNION Scheme arrnnnnnnnnnnrnnnnnnnnnnnnnnennnrnnnrnnnrnnnrnnennnsnnnsnnesnnssnneene 29 BT ee la 31 Link to the requests NEON eee dire trier te it re 32 History of the status of the LU NETP in VATMOSS nacre seuresrsnsesnroesoerte manon 32 History of the requests of the LU NETP in VATMOSS is 33 Fe COMPATISOME San canada ananas ee eco men semaine 33 TN 34 File a VAT return button from the home screen iacoicccacscewadaccasutdavwncwnitonssnieddacsnesedavsawoddacsnnaesesermabdecasite 35 Create a VAT return button from the VAT return main screen 35 VAT return period selection screen s sssssessesessrsesersesersessrsessrsesrrseosrsessrsessrsesresessrseesesesseseeseseesee 36 EU NETP VAT return creation fOrM s ssessessessessesersrrsersersersessessessrsersrrsersreserserseesesreserserserseesersee 38 N n EU NETP TNA 39 OA PENOU EGEN ER 39 EP INN 40 BE EE SE vais TAE sites A E AE E E A EA 40 Alert The user selected a Member State of consumption in which he has a fixed establishment 41 Fixed establishments supplies ss 41 Alert Inactive fixed GS La BliSIG Nl scconusacscinwsteccdaauoidcdiecvbinavinnvavedouusaunteanubuaseuaubicavonadavssanesane saan snuessuaes 41 import data oman MIE TR ne nn dede a ie ce 42 Import Gata from another VAT FEU inner nnne casse gessoncegs
55. e have access to the VATMOSS workspace of the LU NETP He keeps an access to the information about the mandate An agent can be e ALU NETP see the section 12 2 Agent LU NETP e A company established in Luxembourg see 12 3 Agent company established in Luxembourg USER Manual Page 59 on 76 VATMOSS A company not established in Luxembourg see the section 12 4 Agent company not established in Luxembourg Instead of the LU NETP an agent can have several active mandates at a given time 12 1 MENU Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 8 Mandates My areas My compa My Mandates ARHS Group S A NETP1 Update Synchro Figure 63 Menu bar of an agent The menu bar of an agent includes three parts 1 This button allows to come back to the homepage of the agent from everywhere Q This combo box allows to navigate between the homepage of the agent as LU NETP My Company and the homepages of the principals My Mandates 3 The different menu allowing to navigate through the different pages If the agent acts on behalf of his principal he can navigate between the registration data VAT returns and Notification of the LU NETP However if he acts on his behalf and if he is LU NETP he navigates through these menus between the data registration VAT returns notifications and mandates about him
56. el Q the action if the EU LU NETP does not want to be excluded Exclusion request Do you really want to submit this exclusion request es Figure 22 Confirmation of the exclusion request After the confirmation of the exclusion request this one is submitted to the AED and a notification on the following figure points out the sending of the request on the VATMOSS portal After the submission of a registration request and before the acceptance by the AED the EU LU NETP can update his registration data 3 USER Manual Page 28 on 76 VATMOSS AVATMOSS nude Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 4 Home gt Registration Data Registration request Submitted on 01 01 2015 Accepted on 02 01 2015 o You were excluded on 01 04 2015 for the reason I no longer supply telecommunications broadcasting or electronic services You can request for a new registration as from 01 10 2015 You can still update some of registration data Your exclusion request from VATMOSS has been approved You can still update some of the registration data Figure 23 Exclusion request For the update of the registration data after an exclusion of VATMOSS it is referred in the section 6 2 Update of the registration data after an exclusion 6 1 2 Non Union Scheme The exclusion request form from the non Union scheme is as follows E ii
57. er 12 Agent presents the functionalities of the agents on VATMOSS Chapter 13 User s preferences describes how the user can modify his preferences USER Manual Page 10 on 76 VATMOSS 2 CONNECTION The user of the portal that is to say the LU NETP must pass through the connection screen of the CTIE before accessing any page of the portal The connection requires an active Luxtrust card and the necessary software to read the LuxTrust card installed on the client computer The URL of the application in the production environment is https enoss b2g etat lu enoss netp Gtie Portail d authentification de l Etat Luxtrust Electronic Certificate Login In order to connect with a Luxtrust certificate you must first configure the computer to be used Click here to show the corresponding instructions Please choose your LuxTrust product type Le aai SmartCard Pr USB Signing Stick GSM SMS Cancel Figure 3 Connection screen USER Manual Page 11 on 76 VATMOSS 3 INITIAL REGISTRATION IN VATMOSS At the first connection to VATMOSS the following welcome screen is displayed VATMOSS ava service Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications Home o Please register to use VATMOSS Identification VAT returns Your company is not registered No VAT return to deposit You must register before being able to use VATMOSS
58. eturn modifications highlited e Deleted lines of supply appear in red and strikethrough text e Modified or added lines appear in blue and bold text 9 9 TRANSMISSION TO MEMBER STATES OF CONSUMPTION This screen accessible through the Transmission to Member States of consumption tab of the VAT return sums up the information of the current version of the VAT return and the associated payments from the point of view of each Member State of consumption implied Amounts are computed at every VAT return submission by the NETP For each Member State of consumption a MSCON VAT return is created and transmitted to the corresponding Member State Lines that have been modified since the previous version are highlighted with bold text Moreover deleted lines also appear in bold with an amount of O highlighting the fact that those lines are indeed transmitted to inform the Member State of their deletion USER Manual Page 46 on 76 VATMOSS PS nes KJE rs a Ta Dee ae er SE re est lishr P f Sa i eos Al return Transmission to Member States of consumption Tra nsmission to Men nber State ablishmen eme ay 01 e t 33107 to Me te ed eso 1 a de hment ras i 9 B Version 2023 04 ae 986 Accepted 2 versions List of VAT returns generated based on information provided in the main VAT return and transmitted to Member States of consum tien Each modification in the main VAT return which has an impact on VAT returns previous
59. evocation of the mandate The user can either confirm the revocation by clicking on the button Validate 1 or cancel the revocation through the button Cancel 2 11 3 SHOW THE DETAILS OF A MANDATE Details on the mandate Compagnie de test LUB92998 Agent VAT identification number Company name Contact LUB92998 Compagnie de test FirstName LastName E mail NAME EXAMPLE COM Mandate Establishment date Notification Revocation date Notification Revocation initiator 13 10 2015 28 01 2018 Principal ARHS Group S A Figure 61 Details of a mandate After clicking on the link Show details from Figure 56 Mandates homepage no active mandate and Figure 57 Mandates homepage active mandate a pop up with the information linked to the agent and the mandate displays The first part Agent displays some information concerning the agent e The VAT identification number e The Company name e The Contact e The E mail address of the contact The second part Mandate displays some information about the mandate e The Establishment date of the mandate and a link through the establishment notification e The Revocation date of the mandate and a link through the revocation date e The Revocation initiator USER Manual Page 58 on 76 VATMOSS 12 AGENT Once a mandate has been established between a LU NETP and an agent this one has access to the VATMOSS workspace of the LU NETP during the activity period of the mand
60. fields As many lines as wanted can be added to the VAT return provided the triplet Member State of consumption VAT rate type and value is unique Every time a supply is modified by the user the computed amounts and totals are automatically updated It is possible to select a Member State of consumption in which the NETP also has a Fixed Establishment It means this Fixed Establishment has not been active for the whole period covered by the VAT return In that case the declared amount in the NETP supplies section USER Manual Page 40 on 76 VATMOSS is only applicable for the time the Fixed Establishment was closed An alert informs the user when this situation arises Member State of consumption VAT rate BE Belgium You mentioned a Member State of consumption in which you have had a fixed establishment The VAT amount declared in this line only applies on the period during which this fixed establishment was not open Figure 39 Alert The user selected a Member State of consumption in which he has a fixed establishment 9 1 5 Fill supplies from Fixed Establishments based in other Member States Supplied by fixed establishments based in other Member States I do not have any electronic service supplied from a fixed establishment in another Member State to declare for this VAT return period Individual VAT identification Member State of number consumption VAT rate Taxable amount Computed VAT amount Decla
61. from which he has opened a fixed establishment in the European Union and the other Member State and the VAT identification number USER Manual Page 29 on 76 VATMOSS e Other reason This choice involves a quarantine period of two calendar quarters from the date of cessation For the finalization of the exclusion request process it is referred in the procedure described in the previous section about the exclusion of the Union scheme 6 2 UPDATE OF THE REGISTRATION DATA AFTER AN EXCLUSION After the LU NETP has been excluded from VATMOSS the latter can always update part of his registration data Clicking on the button Update the registration data on the screen Registration data shown on the Figure 23 Exclusion request displays the registration request form see the section 3 1 Registration request by limiting the edition of the following fields e E mail address e Contact e Bank Account USER Manual Page 30 on 76 VATMOSS 7 RE REGISTRATION IN VATMOSS A LU NETP excluded from VATMOSS and whose period of quarantine has expired in the case where such a period is expected by the laws in force can ask its re registration If an excluded LU NETP wants to be re registered it must connect to VATMOSS and click on the button Reregister 1 from the tab Registration data a registration form similar to the one described on the section 3 1 Registration request will be displayed section to wh
62. he Council Regulation No 967 2012 v Figure 29 Requests comparison USER Manual Page 33 on 76 VATMOSS 9 VAT RETURNS The NETP can access the list of all its VAT returns submitted and saved as draft by clicking on the VAT return tab on the main menu The following screen is then displayed VATMOSS iin Mini One Stop Shop VAT on electronically supplied services Home Registration Data VATreturns Notifications 46 Home gt VAT returns VAT returns You are late for the submission of your VAT return Q2 2017 deadline exceeded of 18 days Please regularize 20 644 38 2016 02 02T09 50 03 834 Accepted 02 02 2016 Showing 1 to 1 of 1 Figure 30 VAT return list The VAT return list contains all the VAT returns the NETP has saved as draft or submitted The VAT returns in a state of draft are indicated by an asterisk in parenthesis next to their period From this screen the following actions are available 1 Changing the table sorting order By default the VAT returns are sorted by period starting with the more recent ones The table can be sorted by another column by clicking on its header one click sorts data by ascending order and a second click sorts it by descending order Sorting by a column cancels any sorting previously applied Data on this table is always grouped by year regardless of the sorting applied i e the sorting order concerns the VAT returns inside each year 2 Folding or unf
63. he agent 2 National register number of the agent 3 The button Look for the company is available when the previous fields that is to say VAT identification number and national register number are filled in By clicking on this button a control is done to ensure that the VAT identification number and the national register number correspond to the same company e If the control is positive then the name of the agent appears in the field 4 Company name USER Manual Page 56 on 76 VATMOSS e If the control is negative an error message appears specifying that either the VAT identification number or the national register number is wrong and the filed 4 remains empty 5 Contact of the agent 6 E mail address of the contact D After reading the terms of use the user must validate them by ticking the box 1 read and accept the terms of use When all the data are filled in the user can click on the button Validate that creates the mandate 9 The user can cancel his action by clicking on the button Cancel 11 1 2 Agent not established in Luxembourg AVATMOSS an service Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 24 Mandates Home gt Mandates gt Establishment of a new mandate Establishment of a new mandate Information on the agent Agent established in Luxembourg Agent not established in Luxembourg
64. her the Union or the non Union scheme a LU NETP can be required to update his registration data or to request his exclusion from the special scheme This LU NETP can also be excluded from the special scheme by the AED The screen Registration data of the following figure allows one to display the different types and statuses of a request draft submitted data and validated data that the LU NETP can possibly submit DUR MOE BEN pr Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 2 Home gt Registration Data Registration request Submitted on 06 06 2014 Accepted on 06 06 2014 You began your activites as Luxembourgish NETP on 01 01 2015 Last registration data update on 06 06 2014 In case your registration data are not correct you can update them with the button below Change GE State of identification Issuing country Individual VAT Identification Number Identification Company details Individual VAT identification number Company name LUB93036 CONCEPT TECH S A Trading name s of the company if different from company name Address Street RUE BASSE Postal Code ZIP Code City 4963 CLEMENCY Country LU The country in which the taxable person has his place of business LU E Mail martin d mail com _ want to receive all the notifications at this email adress Website s of the taxable person where available Figure 19 Registration request
65. hows the abbreviations used in this manual For a detailed explanation of some concepts the user can refer to the section Definitions ABBREVIATIONS AND ACRONYMS Abbreviation CTIE AED M1ss Etat Membre VATMOSS MSID MSCON NETP NETP LU R gime particulier NETP LU UE NETP LU non UE Quarantaine Notification Num ro Meaning Centre des Technologies de l Information de l Etat Administration de l enregistrement et des domaines Mini One Stop Shop Member State of the European Union Luxembourgish M1SS Member State of Identification in M1SS Member State of consumption Non Established Taxable Person NETP being registered or registered in VATMOSS Collective term to designate the Union scheme and the non Union scheme LU NETP registered in the Union scheme of VATMOSS LU NETP registered in the non Union scheme of VATMOSS Period after the exclusion of a NETP during which he cannot register to M1SS Message addressed to the LU NETP by VATMOSS on the web portal Number allocated during the registration of a person to the VAT It consists of an identical and d identification TVA unique group of 8 digits preceded by the two letters LU This number is used in intra Community exchanges Num ro fiscal Number that allows identifying the taxpayer in order to facilitate the tax administrations in national their internal tax business This number also allows the identification of taxpayers investing in other Member
66. ich it is referred for the submission procedure of the form LIFR MDE EN Gate Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 8 Home gt Registration Data Registration request Submitted on 06 06 2014 Accepted on 06 06 2014 d You were excluded on 01 10 2015 for the reason Other reason You can request for a new registration as from 01 04 2016 You can still update your contact data ter Update the registration data Cancel the request View requests history Figure 25 Button Reregister After the submission of an eventual registration request it is checked if there is not any quarantine period imposed on LU NETP by another Member State after 1st of January 2015 USER Manual Page 31 on 76 VATMOSS 8 REQUESTS HISTORY It is possible to access to the View requests history 1 from the Registration data screen shown on the Figure 19 Registration request accepted in the case of an active LU NETP and on the following figure on the case of an excluded LU NETP IIR MODE JEN pe Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 9 Home gt Registration Data Registration request Submitted on 11 07 2015 d Your registration update has been submitted and is currently under validation If there is any error in your request you can cancel it with the button below You
67. il the period is over After clicking on the Save as draft button e An informative message confirms that the operation succeeded e The VAT return header is updated Status Draft Saved on by Payment Unpaid e Inthe version drop down list a Draft entry now appears e The tabs become accessible however for a VAT return newly created the sections concerning Member States of consumption and establishment will be empty as the splitting of the VAT return into MSCON MSEST VAT returns only happens at its submission The statement of transaction will also be empty e The VAT return appears in display mode the fields are not accessible anymore In the upper toolbox only the Modify button is accessible the import buttons are greyed in the lower toolbox only the Submit VAT return is displayed and accessible e The created VAT return appears in the table of the VAT return main screen with the Draft status 9 5 MODIFY A DRAFT A draft can be updated as many times as the user wants it However only the last version of the draft is kept there cannot be multiple version of a draft for a given VAT return To edit a draft the user has to click on the Modify button after having displayed the draft He can then modify the data and confirms by clicking the button Save as draft An informative message confirms that the operation succeeded 9 6 DELETE A DRAFT A draft can be deleted at will by
68. ilter that has been applied is saved as long as the user does not disconnect or apply another filter The browsing in the list is done with respect to this filter USER Manual Page 53 on 76 VATMOSS 11 MANDATES Through VATMOSS a user of a LU NETP can create a mandate with another company established or not in Luxembourg After that this company will become the agent of the LU NETP In order to have an active mandate it must involve a LU NETP principal and another company namely the agent and must have been initiated by the LU NETP When the mandate is established both parties are notified of the creation of the mandate Please be aware that a LU NETP principal can only have one mandate at a given time Once activated the mandate does not have any time limit This could be revoked at any time by one of parties the LU NETP or his agent As during the establishment both parties will be notified of the revocation and from this moment the agent will have no more access to the VATMOSS area of the NETP In spite of an active mandate the LU NETP remains in charge of the registration data and their updates because the agent has a read only view on the registration data of the LU NETP The agent can submit and modify VAT returns on behalf of the LU NETP For the administration of Luxembourg the LU NETP is the solely responsible of the information forwarded in spite of the mandate between both parties The homepage of the mandates
69. ion View requests history Figure 20 Update the registration The same way as for an initial registration request it is possible to save a new draft to delete it or to load the last submitted data whatever their status accepted rejected or cancelled Please note that there is no limit on the number of registration request updates simultaneously submitted If an update request is cancelled by the LU NETP it is the previous update that is displayed or the last request accepted by the AED in case there is no other pending update USER Manual Page 26 on 76 VATMOSS 6 EXCLUSION REQUEST A LU NETP registered in VATMOSS can ask his own exclusion from VATMOSS A click on the button Request an exclusion from the screen Registration Data shown on the Figure 19 Registration request accepted leads to the exclusion request form The procedure of an exclusion request for a e EU LU NETP tied to the Union scheme is described in the section 6 1 1 Union scheme e Non EU LU NETP tied to the non Union scheme is described in the section 6 1 2 Non Union Scheme 6 1 EXCLUSION FORM 6 1 1 Union scheme The exclusion request form for the Union scheme is as follows VATMOSS anii Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 4 Home gt Registration Data gt Exclusion request Exclusion request I request exclusion from the special scheme
70. ive mandate since 15 02 2020 Figure 64 Homepage of an agent LU NETP The homepage includes three parts 1 The different menus leading to the different pages of VATMOSS of the LU NETP and a combo box allowing to navigate between the principals and his company see 12 1 Menu 2 The registration data of the principal namely the VAT identification number and the company name These data being syncing with eRecette cannot be modified by the agent 3 The active mandates allowing having access to VATMOSS workspaces of the principals and the inactive mandates From this screen several actions are possible 1 This combo box allows to navigate between the principals and the agent see the section 12 1 Menu 2 Access to my VATMOSS area allows the user to access to the homepage of this VATMOSS workspace as LU NETP 3 In the case where the agent has one or several active mandate s a table lists all the mandates by specifying the name of the principal his VAT identification number his establishment date and the number of unread notifications by the user for this mandate By clicking on the name of the principal the user is on the homepage of this one USER Manual Page 61 on 76 VATMOSS 4 For an active mandate by clicking on the button View details allows to display the information linked to the mandate see the section 12 2 1 Details of an active mandate 5 For an inactive mandate
71. lace of business of the non EU LU NETP located outside of the European Union e A valid e mail address must be specified in order to continue the registration and finalize it Indeed this e mail address will be checked by the sending of an e mail from VATMOSS before the finalization of the registration process By ticking the underneath box the non EU LU NETP can force the sending of an e mail to this address whenever a notification is addressed to him on the NETP portal e A second button Add allows one to add several web sites to the company P Services 2 E Description of supplied services Telecommunication service Broadcasting services Electronic Service Contact Preceding Title Title First name Middle name Name Prefix Name Generation Identifier General Suffix Maiden name Telephone number Bank Account Account Number BIC number IBAN number OBAN number Account Holder Name Figure 13 Non EU registration request part 2 Q Services Gives the detail about the type of services provided by the non EU LU NETP The relevant boxes should be ticked and a description of the provided services must be given 3 Contact This part of the registration request includes the information about the contact person at the non EU LU NETP for the AED 4 Bank Account Includes the bank details of the non EU LU NETP to be filled as an IBAN or if not available an OBAN USER Manual Page 20 on 7
72. lay only the notifications that have not been read USER Manual Page 52 on 76 VATMOSS 6 Click on the button Filter in order to apply the filter that has been defined All these criteria can be cumulated only the notifications in accordance with the all the criteria will be listed The user can also D Reset the filter to its default value by clicking on the button Reset Hide the detail of the filter by clicking on the button 63 This action does not have any impact on the filter being applied 10 2 DISPLAY A NOTIFICATION After clicking on a notification the following screen describes the information about the notification KI MOT REN pe Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications j Home gt Notifications Notifications Date Type Export the notification as PDF 11 07 2015 14 44 09 Request for Exclusion submitted Fran ais Deutsch A English Content Other reason o 9 PE Figure 55 Details of a notification The user can do the following actions 1 Export the PDF associated to the notification by clicking on the icon corresponding to the selected language Q Browse among the notifications displayed in the list of notifications a allows one to move to the previous notification in the list allows one to go back to list allows one to move to the next notification in the list Note The f
73. ly supplied services Home Registration Data VAT returns Notifications 2 Home Identification VAT returns Individual VAT identification number Company name No VAT return to deposit LUB92991 ARHS Group S A NETP5 Telephone number E Mail 352 26 11 021 gaetan leu gmail com GP File a VAT return You began your activities as Luxembourgish taxable person on 01 10 2017 Last update of your registration data on 07 08 2017 All registration data Unread notifications O O en Notification type Free subject of the notification q Application for registration accepted 07 08 2017 18 26 27 re SUauon 07 08 2017 18 14 36 Application for registration submitted Show 10 entries 19 lt 4 Page fi 1 bi Showing 1 to 2 of 2 All notifications Figure 18 Welcome screen after the acceptance of the registration by the AED A summary of the registration data of the LU NETP company is shown in the left part of the screen whereas the right part lists the last information of the VAT returns submitted by the NETP as from 1st of January 2015 In the lower part of the screen are the unread notifications of the LU NETP USER Manual Page 23 on 76 VATMOSS 4 OTHER TYPES OF REQUESTS Once registered in VATMOSS the tab Registration data displays the registration form initially submitted by the LU NETP but the form is read only and now corresponds to the registration data of the LU NETP During his registration to the special scheme eit
74. ly transmitted to Member States leads to the generation and transmission of a new VAT return Member State of Version known by consumption MSCON Taxable amount VAT amount Payments Refunds AT Austria 2023 04 23709 45 03 986 150 000 00 22 500 00 VAT returns Identification number VAT rate Taxable amount VAT amount LU LUB92994 15 00 150 000 00 22 500 00 Show 10 entries 14 lt 4 Page I 1 gt pi Showing 1 to 1 of 1 Payments Date y Issuer Operation Show 10 entries Showing 0 to 0 of 0 gt FR France 2023 04 17713 37 53 421 1 00 gt LV Latvia 2023 04 23709 45 03 986 4 000 00 2023 04 23709 45 03 986 2 850 00 10 x entries Showing 1 to 4 of 4 Figure 48 Transmission to Member States of consumption The screen is composed of the following parts 1 A drop down list of every version of the VAT return 2 The list of every Member State of establishment implied in the VAT return For each line the user can fold and unfold the details of the VAT return G and of the payments 4 for this Member State of consumption 3 Table representing the MSCON VAT return including a drop down list to select the number of element to display 10 50 or 100 and a navigation system for this table 4 T able representing the payments and reimbursements for this MSCON VAT return including a drop down list to select the number of element to display 10 50 or 100 and a navigation sy
75. mputed VAT amount Declared VAT amount g g 8 Total VAT amount payable for supplies of services carried out by ARHS Group S A NETP3 0 00 Supplied by fixed establishments based in other Member States I do not have any electronic service supplied from a fixed establishment in another Member State to declare for this VAT return period Individual VAT identification Member State of 7 number consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount 2 2 c lt Total VAT amount payable for supplies of services carried out from fixed establishments 0 00 Total VAT amount Total VAT amount payable by all establishments 9 Submit VAT return Save as draft Cancel Delete draft Figure 34 EU NETP VAT return creation form USER Manual Page 38 on 76 VATMOSS PEFR MOE BEN MVatwoss RAA service Mini One Stop Shop VAT on electronically supplied services Non Union scheme Home Registration Data VATreturns Notifications 14 Home gt VAT returns gt Create a VAT return VAT return LU EU442008427 Q2 2053 Status Draft Saved on Payment Unpaid VAT return 3 Modify Import XML data Import data from another VAT return Version 0 version Period from 01 04 2053 Supplied by JESUISUNE NONEU EU442008427 6 ET 1 do not have any electronic service supplied from Luxembourg to declare for this VAT return period ET Member State of consumption VAT rate Taxable amount Computed VAT amo
76. n 2053 07 01T13 47 40 062 200 000 00 29 000 00 v LU Luxembourg 2053 07 01T13 47 40 062 233 000 00 40 950 00 Identification number Member State of consumption VAT rate Taxable amount VAT amount LU LUB92989 BE Belgium Standard 150 000 00 28 500 00 LU LUB92989 EL Greece Standard 15 00 83 000 00 12 450 00 Show 10 x entries 4 lt 4 Page I 1 gt bi Showing 1 to 2 of 2 Show 10 entries Pape 1 bi Showing 1 to 2 of 2 Figure 49 Transmission to Member States of establishment The screen is composed of the following parts 1 A drop down list of every version of the VAT return Q The list of every Member State of establishment implied in the VAT return For each line the user can fold and unfold the details of the VAT return 3 for this Member State of consumption 3 Table representing the MSEST VAT return including a drop down list to select the number of element to display 10 50 or 100 and a navigation system for this table 4 Number of element to display 10 50 or 100 5 Navigation between the results 9 11 STATEMENT OF TRANSACTIONS The list of every payment and reimbursement concerning the VAT return is available via the Statement of transactions tab A table is also dedicated to the payments which accounting is pending i e payments received and transmitted by eRecette but not yet transferred to the Member State of consumption Statement of transactions
77. nennennnennennennnennennnnnnennennnene 58 Details OA a a NN EE 58 Registration data of the LU NETP read only ss 59 Me NN 60 Homepage of an agent LU SEE 61 Details of NE NN Nha 62 Revocation of a mandate EEE due are lasecencee ae 63 Modify my information linked to the Mandate rrasnnnrnnnrnanrrnnrnnnnnnrnnnrnnnrnnernnnrnnernnennnenneennesnnesnneenn 63 Details OF an inactive MAN RE RE 64 Homepage of an agent established in Luxembourg ss 65 DENNE 66 REVOKE a MANIC ALC sc cdiccdiwiaiocssseaneddasmcsneesesndsmcnsmpnenduagducesnadohedansidawosnewnbedsunsdaendsenelesaneiaseremeanegeeabeueds 67 Modify MY information linked to the mandate wiccsiccnsiicnsicnavanadaeanasevawanevevaredundearewanabardesdsemanssavsneWanes 67 Details of an inactive THAN EE 68 Homepage of an agent not established in Luxembourg ccccecceccsecceeceeeeeceeceeeeeceseeeeeeeceseeeeees 69 Change my identification information ssessessessessessesersrrsrrsrrsersersersrssrsersersrrsersersersessessesseserserse 70 Details of an active mandate rrrrrnarnarnnrnnrnnernerrnrnnennernnrnnennennnennennevnnsnnennevnnennennnnnnsennennnennennennnene 70 Revoke a ALES L 08 LEZ 71 Modify my information linked to the mandate rrasnnnnnnnrnnnrrnnrnnnnnnennnrnnnrnnernnnrnnnrnnennnenneennernnsenneenn 71 D tails OF SH INACTIVE MINA Guerre deadannn nnace send o e 72 Users NNN 74 Page 5 on 76 VATMOSS ABBREVIATIONS The following table s
78. ng the user to retrieve data from another VAT return and use it to start filling the current VAT return 4 A drop down list containing the various version of the VAT return during its creation the list is empty 5 Two date fields defining the start and end of the period covered by the VAT return 6 A section dedicated to the NETP supplies 7 EU NETP only A section dedicated to fixed establishment supplies EU NETP only A recap of the total VAT amount of the VAT return sum of the total of sections 6 and 7 9 A lower toolbar with the following buttons Submit VAT return allowing the user to submit the VAT return Save as draft allowing the user to save the current state of the VAT return as a draft without submitting it Cancel to go back to the VAT return main screen Delete draft inactive during VAT return creation USER Manual Page 37 on 76 VATMOSS HIFR DE SHEN T M OSS Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 62 Logout Home gt VAT returns gt Create a VAT return VAT return LU LUB92989 Q2 2052 Status Draft Payment Unpaid 3 gt i Import XML data Import data from another VAT return Supplied by ARHS Group S A NETP3 LUB92989 I do not have any electronic service supplied from Luxembourg to declare for this VAT return period 6 i Member State of consumption Taxable amount Co
79. ntry for the reason of intending to use the special scheme for telecommunication services broadcasting services or electronic services in Luxembourg Thus I want to register to the special scheme in the Grand duchy of Luxembourg O ves No Figure 11 Deletion of the draft and loading of the last submitted data Delete the draft Definitively deletes the current draft and loads the last data validated by the AED If any registration request has been validated by the AED the page goes back to its initial state at the page 12 on Figure 4 Registration Show the last transmitted registration After the submission of a registration request the AED can reject it and the EU LU NETP has the possibility to cancel it as long as an AED agent is not in charge of the request This button allows one to reload the last data submitted to the AED whatever the status accepted rejected or cancelled If a draft exists it is not overwritten For that it is needed to save the request USER Manual Page 18 on 76 VATMOSS 3 1 2 Non Union scheme In the case of the non Union scheme the input screen of a registration request stands as follows VATMOSS AEE Mini One Stop Shop VAT on electronically supplied services Non Union scheme Home Registration Data VAT returns Notifications Logout Home gt Registration Data Registration data Please register to use VATMOSS Delete draft Show the last transmitted registration Identification
80. olding a year to hide or show the VAT returns corresponding to that year To do so the user clicks on the row containing the year The row is preceded by an arrow Pif the row is folded or Vif it s unfolded 3 Display the details of a VAT return by clicking on the corresponding row in the table 4 Setting the number of results 10 50 or 100 displayed in the table 5 Navigate through the result pages 9 1 FILE A VAT RETURN The LU NETP has two ways to start creating a VAT return either via the home screen by clicking the File a VAT return button USER Manual Page 34 on 76 VATMOSS Bare MDE EN VATMOSS en Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 60 Home Identification VAT returns Individual VAT identification number Company name Deadline to file your VAT return for the current quarter on 20 10 2053 107 days LUB92989 ARHS Group S A NETP3 See the filing rules VATMOSS Telephone number E Mail 352 2611021 charles huber arhs consulting com Last VAT return filed on 01 07 2053 You began your activities as Luxembourgish taxable person on 01 10 2015 Last update of your registration data on 17 05 2017 ez File a VAT return All registration data Unread notifications 04 07 2053 14 30 23 01 07 2053 15 55 14 Figure 31 File a VAT return button from the home screen Or via the VAT return main screen by clicking on
81. owing information e About the principal o VAT identification number o Company name o Scheme e About the agent o VAT identification number o Company name o Contact o E mail address About the mandate o Status o Establishment date and the establishment PDF From this screen the user can 1 Revoke the mandate by clicking on the button Revocate the mandate see the section 12 3 1 1 Revoke a mandate 2 Modify some information through the button Modify see the section 12 3 1 2 Modify his information USER Manual Page 66 on 76 VATMOSS 12 3 1 1 Revoke a mandate Revocate the mandate Would you like to revocate the active mandate established on 08 06 2021 with the company Compagnie de test LUB93016 As soon as the revocation is confirmed you will not have access to the VATMOSS area of the principal eo CE Figure 71 Revoke a mandate By clicking on the button Revocate the mandate of Figure 70 Details of an active mandate a pop up opens asking the user to confirm the revocation of the mandate Once the revocation has been validated the agent will not have access to VATMOSS workspace of the LU NETP The user can either validate 1 the revocation or cancel it 2 12 3 1 2 Modify his information Modify my information linked to the mandate Company name Compagnie de test Contact FIRST_NAME LAST_NAME E mail NAME EXAMPLE COM Men dg Cancel j EI p Figure
82. provided for in Section 2 of Chapter 6 of Title XII of DIRO6 112 The taxable person can choose any Member Stare to be his Member State of identification The MSID selected by the NETP identifies that NETP in M1SS through the allocation of an individual VAT identification number called Voes number that meets the alphanumeric syntax EUxxxyyyyyz art 362 DIRO6 112 where xxx is a digital code identifying uniquely the MSID while yyyyy are 5 digits identifying uniquely the NETP and z is a check digit NETP tied to Union scheme Any taxable person who has established his business within the European Union or has at least a fixed establishment there may opt for the Union scheme as provided for in Section 3 of Chapter 6 of Title XII of DIRO6 112 When the taxable person has established his business within the European Union the Member State in which he has established his business is considered as MSID When the taxable person has established his business outside the European Union but has several fixed establishments in the Member States within the European Union he is entitled to choose one of those Member States to be the Member State of identification Please note that the Union scheme does not apply to telecommunications broadcasting or electronic services supplied in a Member State where the taxable person has established his business or in which he has a fixed establishment These supplies must be reported to the competent tax authori
83. red VAT amount M 2 z 0 00 B Total VAT amount payable for supplies of services carried out from fixed establishments 0 00 Figure 40 Fixed establishments supplies Filling Fixed Establishments supplies goes the same way as NETP supplies see the section 9 1 4 Fill NETP supplies except that the user has to mention which of the NETP s Fixed Establishment is implied using the Individual VAT identification number drop down list This list contains the list of each Fixed Establishment of the NETP whether it is currently active or not because a Fixed Establishment could be open for only a part of the VAT return period In the case where a currently inactive Fixed Establishment is selected an alert is displayed at the left of the supply line Individual VAT identification Member State of number consumption VAT rate BE BEyyy I You mentioned fixed establishment that 15 not listed in the registration data applicable for the taxable period concerned Figure 41 Alert Inactive fixed establishment As for the NETP supplies as many lines as wanted can be added to the VAT return provided the quadruplet Member State of establishment Member State of consumption VAT rate type and value is unique USER Manual Page 41 on 76 VATMOSS 9 2 IMPORT DATA FROM AN XML FILE elect the XML file to import See the XML specificat up e information Figure 42 Import data from an XML file An
84. s one or several active mandate s a table lists all the mandates by specifying the name of the principal his VAT identification number his establishment date and the number of unread notifications by the user for this mandate By clicking on the name of the principal the user is on the homepage of this one 4 For an active mandate by clicking on the button View details allows to display the information linked to the mandate see the section 12 3 1 Details of an active mandate USER Manual Page 65 on 76 VATMOSS 5 For an inactive mandate it is possible to display the information linked to the mandate by clicking on the button View details see the section 12 3 2 Details of an inactive mandate 12 3 1 Details of an active mandate VATMOSS aa servici Mini One Stop Shop VAT on electronically supplied services Union scheme My company v Home Registration Data VAT returns Notifications Mandates Selection of the workspaces gt Details on the mandate Details on the manrate ARHS Group S A NETP5 LUB92991 vod Principal VAT identification number Company name LUB92991 ARHS Group S A NETP5 Agent VAT identification number Company name Contact LUB93016 Compagnie detest FIRST_NAME LAST_NAME E mail NAME EXAMPLE COM Mandate Status Establishment date Show the PDF Active 08 06 2021 Figure 70 Details of an active mandate The page of details of an active mandate lists the foll
85. s still pending with the following columns Value date sortable Issuer sortable Recipient sortable Amount sortable Reference sortable 9 11 1 Filter operations To filter the list of operations the user can click on the button in order to display the filters currently applied The following form is then displayed Recipient Operation p k pl VAT return version O J 6 Figure 51 Filtrer les op rations The information displayed in fields 1 to 4 correspond to the filter currently applied It s possible to change the filtering by changing the values of fields 1 to 4 depending on the expected results 1 The Issuer field allows the selection of the payment emitter which can be either a Member State or a NETP 2 The Recipient field allows the selection of the NETP receiving the payment USER Manual Page 49 on 76 VATMOSS G The Operation field allows the selection of a type of operation including e Payment e Reimbursement e Retention 4 The VAT return version field restricts the result list to the operations concerning a precise VAT return version 5 Click on the Filter button to apply the various filters previously entered The various filters can be applied together only the operation matching all the selected values will be displayed It is also possible to 6 Reset the filter to its default value by clicking on the Reset filter
86. sencine snata ns eme Dessins 42 Confirmation Of a VAT return submission sc scccssatiesaceissucaeseat wastes sseenscasaredizessesonrsugeedousiaeenseerawereanates 44 MT 45 Choice of the VAT Return version rarnnnrnnnrnnnrnanrnnnrnnnrnnennnennernnnrnnsrnnernnsrnusnnusennnennesnneenneennernnennnennne 45 VAT return modifications MEN S Rs sescaceossoenscens res qsna creer coran cie esse toee soie 46 Transmission to Member States Of consumption ss 47 Transmission to Member States of establishment 48 NTN NN 49 Filtrer les op rations SEE EEE EE 49 USER Manual Page 4 on 76 VATMOSS Figure 52 Figure 53 Figure 54 Figure 55 Figure 56 Figure 57 Figure 58 Figure 59 Figure 60 Figure 61 Figure 62 Figure 63 Figure 64 Figure 65 Figure 66 Figure 67 Figure 68 Figure 69 Figure 70 Figure 71 Figure 72 Figure 73 Figure 74 Figure 75 Figure 76 Figure 77 Figure 78 Figure 79 Figure 80 USER Manual Notifications of a VAT FAUNE sccesneadaennnosc nne chanson eca ose aeannec uses sanose oents se cenes mine 50 NNN 51 Men 52 PENN 53 Mandates homepage no active mandate iii 55 Mandates homepage active mandate siennes 55 Bees le IE 0 Im LUXEMDOUTE ce 56 Agent not established in Luxembourg sasevnsinxsweamsunnstvansseinycisuneastnciomsiceunelsunaatniesineasinensielas seinaiselanpeeiatleutmassieaser 57 Revoke the mandate rrrarnnrnnnrnnrnnnnnernnvnnennernnennennennnennennennnennennennnennennennnen
87. ser s preferences From this screen several actions are possible 1 Change the language of the portal by default This language will be used after each connection and it will always be possible to change the language by using the corresponding link in the header of the portal 2 Change the e mail address The displayed e mail address comes initially from the access request to the application if no modification was requested afterwards The user can modify the e mail address 3 Ask to receive an e mail when a new notification is available on the portal It is then mandatory to enter the e mail address to use 4 Save the modifications The language by default will be used at the next connection and the warning by e mail will be taken into account during the sending of the next notification 5 Cancel the modifications The previous value will then be restored USER Manual Page 74 on 76 VATMOSS LE GOUVERNEMENT DU GRAND DUCH DE LUXEMBOURG 3 Administration de l enregistrement et des domaines 1 3 avenue Guillaume L 1651 Luxembourg Adresse postale BP 31 L 2010 Luxembourg info aed public lu
88. ss About the mandate O O O O Status Establishment date and the establishment PDF Revocation date and the revocation PDF Revocation initiator 12 5 VAT RETURN Once a mandate is established the agent can submit or modify VAT returns on behalf of the NETP Please read the section 9 VAT returns about how to submit a VAT return Since the information band about the VAT return includes the name of the user that submits it the information band of a VAT return submitted by a user of an agent displays the name of this user and the name of the agent Once the mandate between the agent and the LU NETP is revoked the LU NETP keeps seeing who has submitted VAT returns However the future agents will not see that a VAT return has been submitted by an agent The information band of the VAT return will display that the VAT return has been submitted by the NETP USER Manual Page 73 on 76 VATMOSS 13 USER S PREFERENCES Each user of a LU NETP can customize the behavior of the portal via the preferences of the user To access to the screen of preferences modification the user clicks in the main menu on the choice Preferences The following screen is then presented LE IS moc SAEN kat Mini One Stop Shop VAT on electronically supplied services Home Registration Data VAT returns Notifications 7 Home gt Preferences User s Preferences Default language Fran ais Email address Figure 80 U
89. stem for this table 5 Number of element to display 10 50 or 100 6 Navigation between the results 9 10 TRANSMISSION TO MEMBER STATES OF ESTABLISHMENT This screen accessible through the Transmission to Member States of establishment tab of the VAT return sums up the information of the current version of the VAT return and the associated payments from the point of view of each Member State of establishment implied Amounts are computed at every VAT return submission by the NETP For each Member State of establishment a MSEST VAT return is created and transmitted to the corresponding Member State Lines that have been modified since the previous version are highlighted with bold text Moreover deleted lines also appear in bold with an amount of O highlighting the fact that those lines are indeed transmitted to inform the Member State of their deletion USER Manual Page 47 on 76 VATMOSS Transmission to Member States of establishment Version 20 20 40 062 Accepted 5 versions List of VAT returns transmitted to concerned Member States of establishment these returns arise from the splitting of the quarterlysa PSU Se mitted VAT return by Member State of establishment MSEST Each modification in the main VAT return which has an impact on VAT returns previously transmitted to Member States leads to the generation and transmission of a new VAT Version known by MSEST Taxable amount VAT amount retur
90. stration not possible sise 13 EU Registration request part 1 sisssrrsirsrrenrinornier inip oker ite rika rine EEO RO ERN ASENET EATI TA EEN A NA ANAA 14 EU Registration request part 2 ssssssssesesesesesesererersrsrorsrersrersrsrsesrsrsrseseseserererororersrsrererereeseseresese 15 EUR TANN DAS ee aa ae ou aa een en too oo 15 EU Registration request Add a fixed establishment 16 EU Re TEN 17 Deletion of the draft and loading of the last submitted data rarronnnernnrnnrrnnrnnrnnernnrnnrnnerrnrnnennenneenn 18 Non EU Registration request part 1 ararnennenennannennrnenernannennrnenennennennrnenennennennnnenennennennnnenenneneenene 19 NON EU registration request part Lee 20 Non EU registration request part 3 rsrrannanernannrnannenernennenennenernennenennennenennenennennenennnnennenennenennennenenn 21 Deletion of the draft and loading of the last submitted data errnnnnernnrnnrnnnrnnrnnernnrnnrnnerrnrnnennenneenn 22 Registration request submitted Leie 22 ENN 23 Welcome screen after the acceptance of the registration by the AED rrrnnnnnrnnnrnanrnnnrnnnnnernnnsnnerr 23 Registration request accepted rrrrernarnnnrnnrnnnnnnrrnrnnannarrarnnannernnennennernnnnenneennennernesnnsnnennnennsnnesneene 24 Update the registration cccccccscceeccsccsecseceeesseeeeeeeseeeeeeeeeeeeeeeeseeseeeeesseeceeeseeseeeeeseeeseesaeseeeseesaeees 26 Voluntary exclusion from the Union scheme 27 Confirmation of th
91. t notifications They can be considered as read only when the required action has been performed by the LU NETP and validated by the AED The list of the notifications received by the NETP is available by clicking on the tab Notifications in the main menu The wording of the menu is followed by a red dot indicating the number of unread notifications The following screen is then displayed AVATMOSS pes Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VAT returns Notifications 146 Home gt Notifications Notifications A Your registration data are out of date Please update them and submit the update Notification type Free subject of the notification Notification of registration data obsolete or incorrect 24 07 2015 17 58 14 Notification of registration data obsolete or incorrect 24 07 2015 16 47 58 Notification of registration data obsolete or incorrect 04 06 2015 17 21 56 Notification of registration data automatically updated 02 06 2015 17 01 59 Request for Exclusion accepted 02 06 2015 17 01 59 Request for Exclusion submitted 02 06 2015 17 01 49 Request for Exclusion accepted 02 06 2015 17 01 49 Request for Exclusion submitted 02 06 2015 16 36 58 Update registration refused MS ERROR 02 06 2015 16 36 51 Update registration submitted w 10 _ entries 4 lt 4 page D 16 gt Showing 11 to 20 of 152 Figure 53 List of notifications By
92. the case of non EU LU NETP tied to the non Union scheme The submission of the request is followed by a notification see the section 10 Notifications VATMOSS pe Mini One Stop Shop VAT on electronically supplied services Union scheme Home Registration Data VATreturns Notifications Home gt Registration Data Registration request Submitted on 02 01 2015 Your registration request has been submitted and is currently under validation If there is any error in your request you can cancel it with the button Cancel the request Your registration request has been successfully submitted to the administration A validation e mail has been sent to the address netp5 mail com please follow the instructions contained in this e mail in order to finalise your request If you do not confirm your e mail address within 24 hours your application will be automatically rejected and you will be able to reapply View requests history Figure 16 Registration request submitted In the case of the submission of an initial registration request dealt in the section 3 1 Registration request the LU NETP has to validate within 24 hours the e mail address provided in the registration request form If the LU NETP does not validate the e mail address within 24 hours the registration request is automatically rejected by VATMOSS and the LU NETP will have to submit a new registration request The validation of the e mail address of the LU
93. ties of that Member State in the VAT return designated by the article 250 of DIRO6 112 The identification of a NETP tied to the Union scheme in the optional scheme of M1SS is done through the VAT identification number that has been allocated by the MSID for its internal operations art 369d DIRO6 112 Thus a taxable person can only opt for the Union scheme if he is already registered for VAT purposes in the MSID USER Manual Page 7 on 76 VATMOSS Luxembourgish M1SS VATMOSS EU LU NETP Non EU LU NETP LU NETP Figure 2 M1SS organization at the Grand Duchy of Luxembourg B The actors of the M1SS special scheme The NETP The above chart shows that NETPs are divided in two groups e LU NETP registered in the Luxembourgish M1SS called VATMOSS and amongst which there are 2 kinds of scheme Union and non Union e Non LU NETP registered in M1SS in another Member State EU LU NETP An EU LU NETP is a NETP registered in VATMOSS under the Union scheme i e a NETP with its place of business or a fixed establishment in Luxembourg The identification is done by the VAT identification number in Luxembourg Non EU LU NETP A non EU LU NETP is a NETP registered in VATMOSS under the non Union scheme i e a NETP who chose Luxembourg as MSID C Related concepts MSID Member State of identification Union scheme and non Union scheme The Member State of identification is the Member State in which the NETP is registered to MISS an
94. tificatio 5 Only unread notifications EXT Figure 54 Filter on the notifications The information displayed in the fields 1 to 5 corresponds to the filter currently applied none by default It is possible to change the filtering by modifying the content of the fields 1 to 5 according to the desired information The fields from 1 to to Q allow one to define a period during which the notifications to list must have been sent e If both fields are specified the listed notifications must have been sent from the date from and until the date to included e If only the field from is specified the notifications must have been sent from that date e lf only the field to is specified the notification must have been sent until this date e If no fields are specified no restrictions will be applied to the date at which the listed notifications have been sent 3 The field Notification type allows one to select the type of notification to display on the list If no type is selected no restriction will be applied on the types to display It is not possible to select several types of notifications through this field 4 The field Free subject of the notification allows one to limit the list of the notifications to those having a subject manually entered by the user that include the indicated text 5 The field Only unread notifications allows when the box is ticked to disp
95. to the mandate When a mandate is active an agent is able to modify some information concerning the mandate If the agent is a company not established in Luxembourg this one can modify the following information e The Company name e Contact e The E mail address of the contact The user can either validate the modifications by clicking on the button Modify or cancel them 2 12 4 2 Details of an inactive mandate AYATUOSS OT VA service TE DE dE EN Mini One Stop Shop VAT on electronically supplied services Non Union scheme My company v Home Registration Data VAT returns Notifications Mandates Selection of the workspaces gt Details on the mandate Details on the mandate NETP EU 50 LUB93036 Principal VAT identification number Company name LU B93036 NETP EU 50 Agent VAT identification number Company name Contact LU99B94030 Company name FIRST NAME LAST NAME E mail NAME EXAMPLE COM Mandate Status Establishment date amp Show the PDF Inactive 05 07 2015 Revocation date ShowthePDF Revocation initiator 05 07 2015 Principal NETP EU 50 Figure 79 Details of an inactive mandate The page of details of an inactive mandate displays the following information e About the principal o VAT identification number USER Manual Page 72 on 76 VATMOSS O O Company name Scheme e About the agent O O O O VAT identification number Company name Contact E mail addre
96. unt Declared VAT amount p Fr gt Total VAT amount payable for supplies of services carried out by JESUISUNE NONEU 0 00 es LP TT Figure 35 Non EU NETP VAT return creation form 9 1 3 Select VAT return start and end dates By default when creating a new VAT return the form and the fields are set up to cover the whole period e g for Q1 2015 the default dates will be from 01 01 2015 to 31 03 2015 However they can be modified to cover a shorter range provided it is still contained in the VAT return period e g for Q1 2015 the user could set a range going from 10 02 2015 to 20 03 2015 but not from 15 03 2015 to 15 04 2015 since the end date would be past the end of Q1 2015 If an erroneous period is entered an error message will be displayed when the user tries to submit or save the VAT return as draft You cannot submit your VAT return before the end of the quarter The form contains errors Figure 36 Wrong period USER Manual Page 39 on 76 VATMOSS 9 1 4 Fill NETP supplies Supplied by ARHS Group S A NETP8 LUB92994 I do not have any electronic service supplied from Luxembourg to declare for this VAT return period Member State of consumption VAT rate Taxable amount Computed VAT amount Declared VAT amount 0 00 z 0 00 amount payable for supplies of services carried out by Figure 37 NETP supplies The NETP supplies section is composed of the following parts
97. vanadous 27 6 1 1 UNION scheme ec ec ec eceecececcecececececenceceaeecesecececenceseaeeceseueess 27 6 1 2 NON UNION Scheme rerunannunnnvnnunnnnnnnnvnnnnnnennnnenennnnennennnennennnenennenen 29 6 2 UPDATE OF THE REGISTRATION DATA AFTER AN EXCLUSION 30 7 RE REGISTRATION IN VATMOSS ccccescccecsccceesccees 31 8 REQUESTS HISTORY UN 32 9 VAT RETURNS i eesnoovnnvvvnnvevnnnevnnnenunnenunnennnnnnnnnnnnnnnnnnnneneneee 34 9 1 FILE A VAT RETURN NG 34 9 1 1 Select VAT return D CO bee it 36 9 1 2 VAT return forme rusanunannnnnnnnnnnnnnnnennnennnnnnennnnennennnennenenennneneneunenen 36 9 1 3 Select VAT return start and end dates 39 9 1 4 Fill NETP Supplies sera esssmnaes cas dense nus ec ce meons cms 40 9 1 5 Fill supplies from Fixed Establishments based in other Member SE EEE ER 41 9 2 IMPORT DATA FROM AN XML FILE esenenenonnnnenenenenvnnennnenenennnnnnenenennnnener 42 9 3 IMPORT DATA FROM ANOTHER VAT RETURN 42 9 4 SAVE VAT RETURN AS DRAFT ssscscscscsssssccscscecsesecscccscsssecececscessens 43 USER Manual Page 2 on 76 VATMOSS a MODIF NG 43 9 6 DELETE A DRAFT ccccceccsceccccccccecccceccencecceseetectenuencenceectestesnessenses 43 9 7 SUBMIT A VAT RETURN cccccceccecceccccccccccccescencencenceectestesuessenees 44 9 8 MODIFY A VAT RETURN s araneenennennenesnennennennennenesnennennennennsnnsnennennennennene 45 9 9 TRANSMISSION TO MEMBER STATES OF CONSUMP

USER Manual - Administration de l`Enregistrement et des Domaines

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