Mini One-Stop Shop (MOSS)

  • This change in the place of taxation is accompanied by a new scheme in which companies that provide these services may register voluntarily.

    The purpose of this new, optional regime, called the 'Mini One-Stop Shop' (MOSS), is to reduce 'indirect tax charges' that operators could be subject to as a result of the new location rules for these services, which came into effect in 2015 (as of this date it is considered that the service is located in the State of the establishment or place of residence of the end consumer - Member State of consumption - and not that of the provider).

    The new scheme will allow businesses or professionals not to have to identify themselves and register in every State of consumption, but rather they will be able to submit their VAT tax returns from one single point on the Website of their State of Identification.In order to do so, they should expressly register themselves in this scheme.

  • FAQs
  • MOSS Guide of the European Commission PDF document  (169 KB) 
  • MOSS Guide of the European Commission:audit PDF document  (189 KB) 
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