What is MOSS?

How does MOSS work?

Once you register your business for the scheme, you must account for the VAT due on all supplies of TBE services to non-taxable persons by electronically sending Revenue a VAT MOSS return and payment each calendar quarter.

You register for MOSS in one Member State (known as the Member State of identification) and electronically submit quarterly MOSS returns.

The MOSS returns should include your supplies of TBE services to non-taxable persons in Member States in which you have no establishment (known as the Member States of consumption) along with the VAT due to these Member States.

These returns, along with the VAT paid, are then transmitted by Ireland to the corresponding Member State(s) of consumption via a secure network.

Further information is available in MOSS Legislation section of this website.

You are registered for distance sales of goods in several Member States. Can you use MOSS?

You can choose to account for VAT on your B2C supplies of TBE services in the domestic returns of each of those Member States. Alternatively, you can register for MOSS in your Member State of establishment in respect of those services and continue to submit returns in each Member State in respect of your distance sales. You cannot include distance sales of goods in your MOSS return.

Next: What kind of supplies can MOSS be used for?