MOSS (Mini One Stop Shop)

The Mini One Stop Shop (MOSS) is a scheme within the European Union designed to simplify the value-added tax (VAT) process for businesses providing services or selling goods online to consumers in different EU countries. Instead of registering for VAT in each country, businesses can register in one EU member state and manage their VAT obligations through that single registration. This streamlines tax compliance, making it easier for small and medium enterprises to operate across borders while ensuring they pay the correct VAT in the countries where their customers are located.