The moment a business sells a product in an EU country, it becomes liable to pay VAT in that country, to register for VAT, they can choose one of the following options -

  • Register for VAT in each EU member state where their goods are bought.
  • Or register for VAT MOSS

vat moss

With 28 countries and a total of 27 different VAT rates, businesses will find it difficult to register for VAT in different member states.

Instead, they can register for EU’s optional program to simplify the VAT process called the Mini One Stop Shop (MOSS) which will enable businesses to register in one country and pay their dues with a single payment.

The revenue authorities of the member state will distribute the VAT to other member nations.

Here’s how the VAT MOSS registrations will work -

  • EU based businesses will have to register in the country where their business is incorporated.
  • EU based businesses that operate in more than one locations within EU will have to choose one EU member state for registration.
  • Non-EU businesses can register with any of the 28 member states.



Businesses registered for VAT MOSS will be required to make quarterly returns and provide the gross value of sales made in each EU country, with the following schedule -

  • Returns for the first quarter (1st January-31st March) - By 20th April
  • Returns for the second quarter (1st April - 30th June) - By 20th July
  • Returns for the third quarter (1st July - 30th September) - By 20th October
  • Returns for the fourth quarter (1st October - 31st December) - By 20th January

If no supplies have been made to consumers in EU countries in a given quarter, a ‘nil-return’ will be required.