By using the mini one-stop shop (MOSS) for VAT, you do not need to register with the tax authorities of every EU country in which you perform sales. You can register for VAT, file VAT returns and make payments in only one country.

Benefit from the advantages of the MOSS if you provide cross-border telecommunications, broadcasting or digital services to non-taxable persons, e.g.:

• website hosting
• provision of software
• access to databases
• downloading of applications or music files
• online gambling
• distance learning services