VAT Mini One Stop Shop

The VAT Mini One Stop Shop (MOSS) started operating on 1 January 2015

This service is designed to avoid the need for clients to register for VAT in every EU state where a business has non business customers.

It has been created because on 1 January 2015 the VAT place of supply rules for EU business-to-consumer supplies of digital services changed, so that the place of taxation is now where where the consumer lives, which potentially created a need for our clients to register in all countries in the EU.

If your business is currently supplying digital services to consumers in the EU and you are not already registered under MOSS you probably need to contact [email protected]