Report on the Coordinated Audit carried out by NKÚ and BRH on VAT under the mini one-stop shop scheme

Report ID: 283

For many years already, the Supreme Audit Institutions (SAIs) of the Czech Republic  and the Federal Republic of Germany have successfully cooperated in the field of VAT and have also carried out two coordinated audits.

The two SAIs decided to address the topic of e-commerce and VAT for the first time,
 taking up current economic developments and carried out a cooperative audit.

The audit subject was the taxation of digital services supplied by EU companies to private
consumers in the European Union. The audit covered the period from 1 January 2015 to 30 June 2017.

The audit objective was to study
• how the tax authorities of the two countries have complied with their EU obligation to
implement MOSS;
• emerging difficulties in implementation; and
• the extent to which the MOSS system is suitable for ensuring VAT revenue collection.
Both SAIs summarised their findings in national reports and jointly drafted the jpint report on that basis.

SOURCE: https://www.nku.cz/assets/publications-documents/other-publications/joint-report-vat-under-moss-scheme-2019-en.pdf