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Vérifié le 26 juin 2018 - Direction de l'information légale et administrative (Première ministre)
Permet à un opérateur établi hors UE, qui fournit des prestations électroniques à des clients non assujettis à la TVA domiciliés dans un État de l'UE, de s'identifier, déclarer et payer la TVA relative à ces prestations sur un Mini Guichet Unique TVA "MOSS".
