Mini One Stop Shop (MOSS) Factsheet - PKF Francis Clark
skip to Main Content
Merry Christmas! Our offices will be closed from 1pm on Christmas Eve, reopening on Tuesday 4 January.

Mini One Stop Shop (MOSS) Factsheet

The Mini One Stop Shop is a simplification that allows a business supplying customers (B2C) Electronically Supplied Services (ESS) over the registration threshold of €10,000, such as software/apps, games, films and e-books, to register for VAT in a single EU Member State and account for local VAT on all supplies within the EU on a single MOSS return. This avoids the need to register in each Member State and file multiple VAT returns saving administration time and costs.

This factsheet outlines the changes from 1 January 2021 and the steps you need to take.

Download Factsheet
Back To Top