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:
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:
Note: You can also take advantage of simplified VAT rules for low annual turnovers without the need to register with MOSS; check to see if you are eligible.
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:
- website hosting
- supply of software
- access to databases
- downloading apps or music
- online gaming
- distance teaching
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
Note: You can also take advantage of simplified VAT rules for low annual turnovers without the need to register with MOSS; check to see if you are eligible.
Your Company head office established in the EU?
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You have to designate a member state of identification. This is the EU country where your business is established (where the head office is located).
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Your Company only has a branch (not its head office) established in the EU?
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You have to designate a member state of identification.
This can be any EU country where you have a branch established (member states of establishment). |
Your Company has neither its head office or any branches established in the EU?
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You have to designate a member state of identification. This can be any EU country you choose.
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