Strengthening Auditing in the European Union’s Mini One-Stop Shop Scheme

In the Mini One-Stop Shop scheme (MOSS), the Member State of Identification (MSI) and the Member State of Consumption (MSC) in which the place of supply is located can carry out audits. The interests between the MSI and MSC with regard to auditing-declared VAT in the MOSS are divergent and lead to challenging auditing conditions to secure VAT revenue and reduce compliance requirements for entrepreneurs in the long term. To achieve these objectives, in this article, the author discusses the introduction of a single audit mechanism, as well as the participation of the MSI in the VAT revenue of the MOSS.