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The MOSS, which stands for Mini One Stop Shop, is another area of VAT that may apply for your business. MOSS basically refers to a scheme which businesses may opt for if they supply e-services, telecommunication or broadcasting related services to non-taxable consumers in any one of the EU member states. Basically such businesses do not have an establishment to account for VAT due and so they may apply for this scheme. The main reason for the introduction of MOSS was to try to simplify things, particularly in cases where the supply of such services occurs in the member state of the customer. As a result these taxable persons are being given the possibility to not register in each and every member state of consumption, thus the name of the scheme. Under the MOSS, a taxable person who has registered for this scheme in any EU member state (which is referred to as the Member State of Identification) will need to submit quarterly MOSS VAT returns in which the said services to non-taxable persons in other EU member states are detailed. This can be submitted electronically along with the VAT due.

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