Description:
Number of tax returns under the Mini One Stop Shop (MOSS) scheme starting in 2017. The special regulation MOSS applied until 30.06.2021 concerned providers who provided telecommunications services, radio and television broadcasting services and electronic services to customers established in the territory of the European Union. Providers using the MOSS special regulation until 30.6.2021 could report the services provided by them after 1.7.2021 (inclusive) in the special One Stop Shop (OSS) tax regulation without having to register separately, or without applying for authorization to apply it. I.e., from 01.07.2021, MOSS was transformed into a single contact point - One Stop Shop (OSS). Update: annually
Previous versions:
Data a sources:
Informations about dataset:
| Author | Financial Administration |
|---|---|
| Provider | |
| Theme | Economy and Finance |
| Type of dataset | Dataset of publication minimum of public administration body |
| Contact point - name and email | Financial Administration - podnety@financnasprava.sk |
| Provider (title) | |
| Licence | CC 4.0 international |
| Change date | February 9, 2024 |
| Release date | May 6, 2021 |
| Year | 2021 |
| Unique Identifier | bffwa20zm9d5l5pc5fvk |
