Home   Value-Added Tax (VAT)   VAT mini one-stop-shop (MOSS)  

How do you register for MOSS?

  1. Overview
  2. How can you register for MOSS?
  3. Can you opt out of MOSS?
  4. Can a VAT group use 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.

Next: Can a VAT group use MOSS?

Published: 18 August 2017 Print this page

Back to homepage Back to top