1. Revenue Guidance
  2. Value-Added Tax (VAT)
  3. VAT mini one-stop-shop (MOSS)
  4. What is MOSS?
What is MOSS? What if my turnover is below the VAT registration threshold? The Value-Added Tax (VAT) registration thresholds that Member States apply to small business do not apply to businesses...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • What if my turnover is below the VAT registration threshold? (ingested September 18, 2020)
  • What if my turnover is below the VAT registration threshold? (ingested May 1, 2020)
  • What if my turnover is below the VAT registration threshold? (ingested December 13, 2019)
  • What if my turnover is below the VAT registration threshold? (ingested March 1, 2019)
  • What if my turnover is below the VAT registration threshold? (ingested January 25, 2019)
  • What if my turnover is below the threshold? (ingested November 23, 2018)
  • What if my turnover is below the threshold? (ingested May 25, 2018)
  • What if my turnover is below the threshold? (ingested March 30, 2018)
  • What if my turnover is below the threshold? (ingested October 27, 2017)
  • What if my turnover is below the threshold? (ingested July 19, 2017)