VAT mini One Stop Shop (MOSS)

With the VAT Mini One Stop Shop (MOSS), you do not need to register with the tax authorities of each EU country where you sell. You can register for VAT, submit VAT returns and make payments in only one country.

Benefit from the advantages of the MOSS if you provide cross-border telecommunications, broadcasting or digital services to non-taxable persons, such as:

  • website hosting
  • supply of software
  • access to databases
  • downloading apps or music
  • online gaming
  • remote teaching

Service Information

Last updated: Tuesday 06 December, 2022

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