Mini One Stop Shop (MOSS) - from 1 July 2021 MOSS no longer applies
What kind of supplies can MOSS be used for?
MOSS can be used only in relation to the following supplies:
to a non-taxable customer in a Member State in which the supplier of those services does not have an establishment.
MOSS cannot be used in relation to the following:
- supplies to non-taxable customers in a Member State where the supplier has established his or her business or has a fixed establishment
- business to business supplies
- supplies of goods.
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