What is MOSS?

What if my turnover is below the VAT registration threshold?

The Value-Added Tax (VAT) registration thresholds that Member States apply to small business do not apply to businesses that are not established in the Member State.

With effect from 1 January 2019 a new place of supply threshold applies to the Mini One Stop Shop (MOSS). Under these new rules the place of supply of cross-border telecommunications, broadcasting and electronic (TBE) services remains in the Member State:

  • where the supplier is established
  • or
  • has his permanent address
  • or
  • usually resides

up to an annual threshold of €10,000. Further details on this are included under the heading: How does MOSS work?

A business may be established in the State but may not be obliged to register for VAT in the State. If, however that business supplies TBE services to consumers in other Member States over this thresold of €10,000, it will be obliged to either:

  • register and account for VAT in those Member States
  • or
  • register for MOSS in the State.

Businesses who register for MOSS may do so without any obligation to register for VAT in respect of their supplies to consumers in the State. This is provided that domestic registration thresholds are not breached.

From 1 January 2019, there is no obligation on a business to register for MOSS if the annual threshold for TBE services to consumers in other Member States is or has not been exceeded. The business may however, in these circumstances:

  • opt to register for MOSS subject to conditions
  • or
  • remain in the MOSS system if already registered.

Alternatively, the business may voluntarily deregister from MOSS.

What happens if you do not have a VAT number?

When completing the MOSS registration process, the Corporation Tax number or Personal Public Service Number (PPSN) (as appropriate) of the applicant should be provided as an alternative to a VAT number. Any queries in relation to the registration process should be addressed to the MOSS helpdesk.

Next: How does MOSS work where a business has multiple establishments?