Register for VAT Mini One Stop Shop (VAT MOSS)

The VAT MOSS online registration service allows 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 for businesses who supply telecommunications, broadcasting and electronic (TBE) 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 Union scheme is for taxable persons that have an establishment within the European Union (EU), but are making supplies to Member States in which they are not established.
  • The non-Union scheme is for taxable persons that have no establishment within the EU.

What you need to use the service

To use the service, you will need your:

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

How to access the service

You can access the service through ROS, by following these steps:

  • 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.