VAT MOSS (Mini One Stop Shop)

VAT MOSS (Mini One Stop Shop) was an EU VAT simplification scheme introduced in 2015 specifically for businesses selling digital services — software, SaaS, streaming, e-books, and similar — to private consumers (B2C) across EU member states. Before MOSS, selling digital services to consumers in France meant registering for VAT in France, in Germany meant registering in Germany, and so on across all 27 member states. MOSS allowed businesses to file a single quarterly return in their home member state, and that state would distribute the VAT to the relevant destination countries.

MOSS vs OSS: What Changed in July 2021

In July 2021, the EU replaced VAT MOSS with the broader OSS (One Stop Shop) scheme as part of the EU VAT e-commerce package. OSS covers not only digital services but all B2C cross-border supplies of goods and services. Businesses that were registered under MOSS were automatically migrated to OSS. The mechanics are the same — single registration, single quarterly return, one payment — but the scope is wider. The term 'MOSS' is still frequently used informally to refer to the OSS scheme, particularly in older SaaS billing documentation.

MOSS / OSS vs B2B Reverse Charge

MOSS and OSS only apply to B2C supplies — sales to private consumers without a VAT number. B2B sales to EU-registered businesses use the reverse charge mechanism instead: the seller charges zero VAT, and the buyer accounts for VAT in their own country. MOSS/OSS is irrelevant for B2B transactions; reverse charge and VAT number validation apply. Most SaaS companies serving both B2B and B2C customers need both: OSS for consumer customers and VIES validation for business customers.