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Mini One Stop Shop (MOSS) - from 1 July 2021 MOSS no longer applies

  1. Overview
  2. How does MOSS work?
  3. What kind of supplies can MOSS be used for?
  4. What if my turnover is below the VAT registration threshold?
  5. How does MOSS work where a business has multiple establishments?
  6. MOSS legislation

What kind of supplies can MOSS be used for?

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?

Published: 04 October 2023 Print this page

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