VAT MOSS (Mini One Stop Shop)

VAT MOSS (Mini One Stop Shop) is a simplified system for digital services providers in the EU to handle VAT (sales tax) when selling digital products—like apps, e-books, or online courses—to customers in different EU countries. Instead of registering and paying VAT separately in each country, providers register once in their home country and submit a single quarterly VAT return covering all EU sales. The system then distributes the appropriate VAT to each country based on the customer's location. This streamlines cross-border digital sales, ensuring compliance while reducing administrative burden.