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What is VAT MOSS?

A definition of VAT MOSS

VAT MOSS or VAT mini one-stop shop applies to entrepreneurs involved in the cross-border provision of telecommunications, television, and radio services or digital services sale to non-taxable persons. The purpose of VAT MOSS was to simplify VAT procedures so that the need to register a VAT payer in each EU Member State where it provides services disappears.

From July 1, 2021, the VAT MOSS scheme has gone down in history as it has been replaced by the extended VAT OSS and VAT IOSS schemes. VAT OSS has extended the options available in VAT MOSS. This means that everything possible in the previous scheme is still available, only it has been extended with additional options that simplify the process even more. Until December 31, 2024, you can still use VAT MOSS to correct your registration data.

When was the MOSS scheme applicable?

The MOSS scheme was used in the following cases:

  • Distance learning
  • Downloading music or apps
  • Access to databases
  • Software delivery
  • Website hosting
  • Internet games.

Another role of the VAT MOSS scheme was to allow the payment of VAT in an EU country of identification instead of settling it with each EU country where business activity is conducted.

What is the mechanism of VAT MOSS?

An entity registered in the program submits a VAT declaration in the country of identification. It then settles all EU-wide transactions within the thresholds instead of charging VAT in each transaction country.

In the case of an overpayment of VAT, the tax authorities of the countries where the transaction took place would reimburse the overpaid amount, with part of the tax due being paid by the tax authorities of the identification country. That was because the identification country would deduct some costs before transferring the balance to the country where the VAT is due. The procedure may look slightly different if the entity applying for a VAT refund uses non-EU schemes.

VAT OSS and IOSS systems have replaced VAT MOSS declarations because the old schemes are outdated and unprofitable. To find out more about the VAT MOSS procedure and the new variants of VAT settlement, including the rules that apply in the UK, which is no longer a member of the EU, see the link https://polishtax.com/what-is-vat-moss/.

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