The VAT Mini One Stop Shop (MOSS) is an optional scheme that allows you to account for VAT - normally due in multiple EU countries – in just one EU country.
If you supply cross-border telecommunication, television and radio broadcasting, or digital services to non-taxable persons, you may be eligible for the scheme. Services covered under the MOSS scheme include:
supply of software
access to databases
downloading apps or music
MOSS means you don't need to register with tax authorities in every EU country you sell to, instead, you can register for VAT, file VAT returns and make payments in one single place. You must apply the rules of the MOSS scheme to your customers in all EU countries that you supply to. There are two schemes running under MOSS:
the union scheme, for businesses established in the EU or with at least one branch based in an EU country
the non-union scheme, for businesses not established in the EU and without any branches based in the EU