What is MOSS?

What kind of supplies can MOSS be used for?

MOSS can be used only in relation to the following supplies:

  • telecommunications
  • broadcasting
  • e-services

to a non-taxable customer in a Member State in which the supplier of those services does not have an establishment.

MOSS cannot be used in relation to the following:

  • supplies to non-taxable customers in a Member State where the supplier has established his or her business or has a fixed establishment
  • business to business supplies
  • supplies of goods.

Next: What if my turnover is below the VAT registration threshold?