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WebICAEW’s Tax Faculty provides an overview. 10 February 2024 is the deadline to register for the non-union mini one stop shop (MOSS) scheme for any UK business making relevant supplies into the EU during January 2024. The non-union MOSS enables businesses with no EU establishments to account for VAT due in multiple EU countries in just one country. WebJul 7, 2024 · VAT on digital services (MOSS scheme) The VAT Mini One Stop Shop (MOSS) is an optional scheme that allows you to account for VAT - normally due in multiple EU countries – in just one EU country (In this case, the 27 EU member states).. If you supply cross-border telecommunication, television and radio broadcasting, or digital services to … WebFeb 12, 2024 · VAT MOSS is a way of paying VAT if your business supplies certain digital services to other EU countries. A change in the law that was brought in on 1 January 2015 means that you now have to pay VAT based on the country where the customer bought your product, not the country the seller is based in. VAT MOSS (which stands for Value … office hand app for windows