In the 1st January of 2015 will enter into force the VAT mini One Stop Shop, adopted by the EU under the Directive 2006/112/EC, of the Regulations (EU) 904/2010 and 967/2012 and of the Commission Implementing Regulation (EU) 815/2012. 

The mini One Stop Shop will allow taxable persons, who provide services of telecommunications, television and radio broadcasting services or electronic services to non-taxable persons in the Member States in which they do not have a permanent establishment, to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. 

The registry in the mini One Stop Shop is possible for a company which has established its business or has a fixed establishment in the territory of the EU, as well as for a company which has not established its business in the EU, nor has fixed establishment there, and it is not registered or otherwise required to be identified for VAT in the EU. 

With the entry into force of this mechanism the companies may submit, quarterly, by electronic mode, VAT declarations relating to services provided to non-taxable persons in other Member States, together with the VAT due. 

These statements will be forwarded by the Member State in which the company is registered to use the Mini One Stop Shop (and in which declares and pays the VAT which is due to the Member State in which the company  rendered the services) to the Member State in which the company provided services through a secure network of communication. 

In order to clarify the taxable persons and the Member States about the Mini One Stop Shop, the European Commission has drawn up a guide available for consultation through the following link: Guide to the VAT mini One Stop Shop.