How do you register for MOSS?
The Member State in which you can register for MOSS depends on whether you are eligible for the Union scheme or the non-Union scheme.
You can only be registered for MOSS in one Member State at any time.
Union scheme registration
You can register for VAT MOSS by registering online. Businesses established in Ireland will register for MOSS through the MyServices section in their Revenue Online Service (ROS) account.
If you are eligible for the Union scheme, the following rules apply if:
- You have established your business in the European Union (EU). You must register for MOSS in the Member State in which you have established the business.
- Your business is established outside the EU and you have one fixed establishment in the EU. You must register for MOSS in the Member State in which that fixed establishment is located.
- Your business is established outside the EU and you have fixed establishments in more than one Member State. You can choose to register for MOSS in any one of the Member States in which you have a fixed establishment.
Non-Union scheme registration
Businesses established outside the EU with no fixed establishment within the EU can register using the non-Union registration.
If you are eligible for the non-Union scheme (that is, you have no establishment in the EU), you can choose to register for MOSS in any Member State.
Pre-registration for the OSS or IOSS 1 April 2021
Pre-registration for the extended One Stop Shop (OSS) and Import One Stop Shop (IOSS) has been live since 1 April 2021. Businesses that wish to pre-register for the OSS or IOSS under the new VAT eCommerce rules from 1 July should do so using the VAT OSS registration portal. Further information on the new eCommerce rules and pre-registrations for the OSS and IOSS can be found on One Stop Shop (OSS) and Import One Stop Shop (IOSS) Pre-Registration 1 April 2021.
What is meant by the Member State of identification?
The Member State of identification is the Member State in which you are registered for MOSS under either the non-Union MOSS scheme or the Union MOSS scheme.
What is meant by the Member State of consumption?
The Member State of consumption is the Member State in which your non-taxable customer is located (see New place of supply rules 2015). This is where the tax on the supply is due.
Can you change your Member State of identification?
If your business is established in the EU, the Member State where the business is established must be your Member State of identification.
If your business is not established in the EU and you choose your Member State of identification, you must remain registered in that Member State for two years from the date of registration. This applies unless your circumstances change so that you no longer meet the criteria to use that Member State as your Member State of identification.
Next: How can you register for MOSS?