Taxation and customs union

Guides

Guide to the VAT mini One Stop Shop (MOSS)

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A practical guide has been prepared in order to provide a better understanding of EU legislation relating to the MOSS covering issues such as how to register for the MOSS, how to submit VAT returns and pay VAT in the MOSS, how to deregister, audits under MOSS, etc.

This guide is available in all EU languages as well as in Chinese, Japanese and Russian.