The European Commission recently launched a new MOSS (Mini One-Stop Shop) Portal. The portal is designed to provide comprehensive and accessible information on VAT on telecom, broadcasting and e-services and explains how MOSS can be used to declare and pay VAT on these services according to the Commission.

MOSS is a simplified system to declare VAT on Telecommunication, Broadcasting and Electronic (TBE) services in the EU. Information on chargeability, invoicing rules, and exemptions are compiled on the Commission’s website along with details of recent updates on national VAT rules.