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



From 1 July 2021, MOSS will no longer apply. Supplies of Telecommunications, Broadcasting and Electronic (TBE) services previously covered by MOSS will be covered by the One Stop Shop (OSS) from 1 July. For further information on the OSS, please refer to VAT eCommerce.

The Value-Added Tax (VAT) MOSS scheme is a simplification measure. MOSS reduces the administrative burden and cost on business for the supply of TBE services to non-taxable persons.

If you do not avail of the VAT MOSS scheme for such services, you will be required to register, charge and account for VAT in each Member State in which you make these business to consumer (B2C) supplies.

Union and non-Union MOSS

There are two schemes within MOSS:

  • The Union scheme is for taxable persons that have an establishment within the European Union (EU), but are making supplies to Member States in which they are not established.
  • The non-Union scheme is for taxable persons that have no establishment within the EU.

The rules relating to the operation of MOSS are almost identical for the Union MOSS scheme and the non-Union MOSS scheme. The only difference is the criteria used to determine where the business can register for MOSS.

Is the MOSS scheme optional or mandatory?

Use of the MOSS scheme is optional. However, if you opt to use MOSS you must use it for all of your B2C supplies of TBE services to Member States in which you have no establishment.

Next: How does MOSS work?