VAT & Taxation

What is MOSS?

The Value-Added Tax (VAT) mini one-stop-shop (MOSS) scheme is a simplification measure. MOSS reduces the administrative burden and cost on business for the supply of telecommunications, broadcasting and electronic (TBE) services to non-taxable persons.

If you do not avail of the VAT MOSS scheme for such services, you will be required to register, charge and account for VAT in each Member State in which you make these business to consumer (B2C) supplies.

MOSS can be used only in relation to the following supplies:

  • telecommunications
  • broadcasting
  • e-services

To a non-taxable customer in a Member State in which the supplier of those services does not have an establishment.

MOSS cannot be used in relation to the following:

  • supplies to non-taxable customers in a Member State where the supplier has established his or her business or has a fixed establishment
  • business to business supplies
  • supplies of goods.

You don’t have to register for the MOSS Scheme, but registering allows you to supply certain services to EU countries without the need to register separately in each EU country.
If you do join, you have to apply the rules of the scheme for all EU countries that you supply to. You can’t just choose to include some member states.
You can register for both of the schemes online via your member state of identification’s portal.

Once your registration details have been received and validated, they will be stored in a database and forwarded to the relevant EU countries.

Normally registration starts on the first day of the calendar quarter after you request to join the scheme. For example, if you join MOSS on 20 July, your registration will start on 1 October. If needed, you can bring this date forward as long as you inform the member state of identification before the 10th day of the following month. For example, if you are already trading and supply a service on 5 March, you must inform the member state of identification that you wish to join the scheme before 10 April. If this is done, all the services you supply from 5 March will be covered by the scheme.

What if my turnover is below the threshold?

The Value-Added Tax (VAT) registration thresholds that Member States apply to small business do not apply to businesses that are not established in the Member State.

A business may be established in the State but not obliged to register for VAT in the State. If, however, that business supplies telecommunications, broadcasting and electronic (TBE) services to consumers in other Member States it will be obliged to either:

  • register and account for VAT in those Member States
  • register for the Mini One Stop Shop (MOSS) in the State.

Such businesses can register for MOSS without any obligation to register for VAT in respect of their supplies to consumers in the State.