The mini One Stop Shop came into force on 1 January 2015 and allows taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union.
The Mini One Stop Shop is divided into two schemes; EU scheme and Non-EU scheme (For more information please click here).
(To register and submit the returns, please login either using the E-ID or the VAT Account)
(To register please click here, to submit the returns please login either using the E-ID or the VAT Account)
Guidelines to Log In
A taxpayer or a taxable
person, who is a physical person, in possession of an e-ID can simply login using
his personal e-ID, for the purpose of filing forms in connection with his own
personal tax and VAT affairs.
Where a person cannot
be issued with an e-ID the VAT Account shall be used instead.
To register for an E-ID
please click here
To register for a VAT
Account, where a person cannot be issued with an e-ID, please click here
of Assigned or Delegated services,
additional forms are required. These are
called CFR forms. Please
click here to follow the guidelines
that lay down the respective procedures. The CFR forms can be downloaded here.
If a taxpayer or a taxable
person is a company, partnership or other legal person, it can only file forms
electronically if it has appointed a representative for this purpose.
For the Access Manager Portal please click here
A Tax representative assigned as an
Access Manager, as per the CFR01 form (Registration as Tax
Representative), can make use of the Access Manager Portal to assign clients
services to sub users. (Basic E-id Authentication)