How do you register for MOSS?

Can a VAT group use MOSS?

Value-Added Tax (VAT) groups can register for MOSS and submit returns in MOSS for the group. One member of the group (generally the remitter) can register for MOSS and submit returns in MOSS for the group.

As Member States have different rules in relation to VAT groups and also to fixed establishments in other Member States belonging to group members, special rules will apply.

For the purposes of MOSS, the ties with such a fixed establishment are broken, so the following will apply:

  • The supplies from that fixed establishment cannot be declared on the MOSS VAT return of the VAT group.
  • Supplies from the VAT group to customers in the Member State of that fixed establishment must be declared in the MOSS VAT return (not in the domestic VAT return) of that fixed establishment.
  • The VAT group cannot include any fixed establishments in other Member States in its MOSS registration.

The fixed establishment in the other Member State may be able to register for MOSS in the Member State in which it is located.