How do you register for MOSS?
Can you opt out of MOSS?
Yes, you can opt out of MOSS on your Revenue Online Service (ROS) account.
You must de-register through ROS at least 15 days before the end of the calendar quarter. De-registration will take effect from the end of that quarter.
If you continue to make relevant supplies, you will be obliged to register for Value-Added Tax (VAT) in each Member State in which you make supplies.
It is no longer necessary for a taxable person to remain registered for MOSS if his/her annual turnover from TBE services has not exceeded the €10,000 threshold as outlined under What is MOSS?. However, a taxable person may opt to remain registered for MOSS if they so wish.
Next: Can a VAT group use MOSS?