VAT MOSS

VAT MOSS (Mini One Stop Shop) is a UK and EU tax scheme that simplifies how you pay VAT when selling digital services, such as apps, e-books, and online courses, to customers in other EU countries. Instead of registering for VAT in every EU country where you sell, you register once, submit a single quarterly VAT return to HMRC, and pay the VAT owed for all your digital sales across the EU. This saves you from the hassle of multiple VAT registrations and paperwork while ensuring the correct VAT rate is charged based on the customer’s country.

Note:

Following Brexit (from January 1, 2021), all countries outside the UK are now treated as overseas for tax purposes. Consequently, the UK VAT MOSS scheme is no longer applicable for UK businesses supplying digital services to the EU. Instead, businesses must either register for the Non-Union VAT MOSS scheme in an EU member state or register for VAT separately in each EU country where they supply digital services to consumers.