Register for VAT Mini One Stop Shop (VAT MOSS)

What is the VAT MOSS online registration service?

This service enables businesses to register for VAT MOSS online:

  • EU business can submit their registration details through the 'My Services' section of their Revenue Online Service (ROS) account
  • non-EU businesses can apply for the non-Union scheme through this online registration form.

Who is the service for?

This service is suitable for taxable persons supplying services to non-taxable persons in EU member states in which they do not have an establishment. 

There are 2 schemes within the VAT MOSS scheme:

  • the non-Union scheme for taxable persons that have no establishment within the EU
  • the Union scheme for taxable persons that have an establishment within the EU. This scheme is suitable if you are making supplies to member states in which you have no establishment.

What you need to use the service

You will need the following information to use the service:

  • company name
  • address
  • website URL
  • bank account name
  • bank account country of origin
  • International Bank Account Number (IBAN)
  • Bank Identifier Code (BIC)
  • your name
  • company position
  • phone number
  • email address
  • secondary contact information
  • tax reference number.[1]

How to access the service

You must be registered for ROS to access the service:

  • click on the 'My Services' section from the ROS main menu
  • select 'VAT MOSS' from 'Other Services'. 

[1] If registered for VAT MOSS services in any EU member state.