How do you register for MOSS?

How can you register for MOSS?

Union MOSS scheme registration

You can register for the Union MOSS scheme in the State through the Revenue Online Services (ROS).

As Revenue will already have your basic details, your application will be pre-populated with this information. You can edit certain elements of that information for the purposes of MOSS registration.

You must also provide details of any fixed establishments you have in other Member States and their Value-Added Tax (VAT) identification numbers in those other Member States.

Your VAT MOSS registration number will be the same as your VAT number.

Non-Union MOSS scheme registration

You can register for the non-Union MOSS scheme in Ireland through the MOSS registration portal.

You must provide some basic identification information such as your:

  • company name
  • trading name
  • address
  • website URLs
  • contacts
  • national tax reference number
  • bank details.

You must also confirm that you are not registered for MOSS in any other Member State. Confirmation will also be required that you have no establishment in the European Union (EU).

Once you have provided this information, you will have to create a verification code. This code will be needed later to retrieve your VAT MOSS Tax Registration Number and your digital certificate. Your digital certificate will be used to access Revenue's online system, ROS.

Can you make amendments to registration information?

Yes, you are obliged to notify Revenue of any changes to your registration details by the tenth day of the month following the change. You can amend your registration on ROS.

Next: Can you opt out of MOSS?