Mini One Stop Shop (MOSS) - from 1 July 2021 MOSS no longer applies
What kind of supplies can MOSS be used for?
The Mini One Stop Shop (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.
Next: What if my turnover is below the VAT registration threshold?