What is MOSS?

What if my turnover is below the 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.

A business which is established in the State but is not obliged to register for VAT in the State and which supplies telecommunications, broadcasting and electronic (TBE) services to consumers in other Member States will be obliged to either

• register and account for VAT in those Member States
• or
• register for the Mini One Stop Shop (MOSS) in the State.

Such businesses can register for MOSS without any obligation to register for VAT in respect of their supplies to consumers in the State.

What happens if you don’t have a VAT number?

When completing the MOSS registration process, the Corporation Tax number or PPS number (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?