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What is MOSS?

  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 threshold?
  5. How does MOSS work where a business has multiple establishments?
  6. MOSS legislation

MOSS legislation

What legislation deals with Mini One Stop Shop (MOSS)?

EU legislation

Council Directive 2008/8/EC - place of supply of services

Council Implementing Regulation (EU) No 1042/2013 - place of supply of services

Council Regulation (EU) No 967/2012 - detailed rules in relation to the operation of the MOSS scheme

Commission Implementing Regulation (EU) No 815/2012 - standardised information for registrations and returns

Irish legislation

EU (VAT) Regulations 2014 - gives effect to the changes in Irish legislation

Detailed rules and legislation in relation to the operation of the MOSS scheme from the European Commission are available below

Guide to the VAT Mini One Stop Shop

Explanatory Notes - place of supply rules

Published: 24 May 2017 Print this page

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