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.
- Factsheet with more statistics on VAT collection through the Mini-One-Stop-Shop
- More information on the use of the Mini-One-Stop-Shop
- VAT for e-commerce