Mini One Stop Shop (MOSS) - from 1 July 2021 MOSS no longer applies

How does MOSS work where a business has multiple establishments?

It may be the case that your business has a business establishment and one or more fixed establishments. The application of the Mini One Stop Shop (MOSS) in multiple establishment scenarios is examined in An overview of scenarios on multiple establishments.

Next: MOSS legislation

Published: 11 November 2025 Print this page

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