Taxation and customs union

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Leaving MOSS

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Background

A taxable person can leave either scheme voluntarily (deregistration), or it can be excluded from the scheme by the Member State of identification. Depending on the reasons for deregistration or exclusion, the taxable person may be barred from using either that particular scheme (Union scheme or non-Union scheme), or both schemes, for a certain period. This period is called the quarantine period.

 

 

Deregistration

 




            

Exclusion