Moss - Mini One Stop Shop

In relation to the sales of digital services, such as telecommunications, broadcasting and electronic services, from a business to a consumer (private individuals and non-business entities, for example public authorities or charitable bodies) the Vat place of taxation is determined by the location of the consumer.

European and non-European businesses supplying electronic services or telecommunication/broadcasting services to European consumers (B2C), can fulfill the obligations relating to Vat through the web-portal Mini One Stop Shop (Moss). The Moss scheme is optional, but without using it, the supplier has to register for Vat purposes in each Member State in which it supplies services included in the scope of the Moss scheme.

The Moss indeed is a simplification measure that allows taxable persons, supplying digital services  to non-taxable persons (B2C)  located in the EU Member States and where  they do not have an establishment, to account for the Vat due on those supplies only in  one Member State (so called Member State of identification).

VAT mini One Stop Shop