Moss vs OSS – what is the difference?
In the EU, managing VAT (Value Added Tax) can be complex, especially for businesses selling digital services. Two crucial schemes, MOSS (Mini One Stop Shop) and OSS (One Stop Shop), offer simplification.
MOSS, used for digital services before the 1st of July 2021, enabled businesses to declare and pay VAT in one EU country instead of registering in multiple countries where they sold services. It was beneficial, but limited to:
- Digital services
- Telecommunication services
- Radio and TV broadcasting services
OSS, introduced on the 1st of July 2021, expands MOSS beyond digital services to include goods and services across borders within the EU. It allows businesses to declare and pay VAT on all cross-border B2C sales between two EU countries in one member state, easing compliance burdens significantly.
The key difference lies in scope: MOSS was specific to digital services, while OSS encompasses a broader range, facilitating unified VAT reporting for B2C cross-border transactions within the EU. This shift aims to streamline processes for businesses and enhance VAT compliance across member states.
Comments
1 comment
verified - 30.01.2025 - EA
Please sign in to leave a comment.