The European Commission has just included on its MOSS Website the technical specifications for the File Format named Saf-MOSS.
According to the provisions of articles 369 and 369 duodecies of Directive 2008/8/EC of the European Council, of 12 February, companies registered in the MOSS must keep a Register of the operations included in the special MOSS schemes.
Article 63 quater of Regulation 967/2012 of the European Council, of 9 October 2012, expressly states the information that this Register must contain.
Therefore, as of 1 January 2015, the operators registered in this scheme must keep a register with the information that is detailed in the aforementioned article 63 quarter.This register must be available electronically for any Consumption State and for the State of Identification.
As for the format this Register should be in, one specific format is not established as obligatory, but there is a consensus among the Member States that the SAF format in its variant for the MOSS will be accepted by all States without requiring its conversion to another type used or demanded by some Member State.