European Commission presents statistics for the VAT Mini One-Stop-Shop (MOSS)

The Mini-One-Stop-Shop is a system for the collection and transmitting of VAT across the EU’s 28 Member States. It applies to cross-border supplies of telecommunications, broadcasting and electronic services (TBE services) to consumers located in the EU.

The European Commission published a fact sheet with more information on the MOSS scheme. Overall, the VAT revenues collected under MOSS show a constant growth from € 3 billion in 2015 to more than € 4.5 billion in 2018.