The mini one stop shop, commonly referred to as the MOSS, is a way for persons making B2C supplies of digital services to account for VAT on supplies made throughout the member states of the European Union (including the UK) in a single EU member state.
The place of supply of B2C digital services is where the customer belongs (subject to a small EU-wide sales threshold). This means that suppliers of digital services such as digital downloads could in principle be required to register for VAT in many EU member states. The mini one stop shop offers an alternative to multiple registrations by allowing a person to register and pay VAT in one place.
In the UK, the mini one stop shop return is submitted to HMRC on a quarterly basis. There are two types of scheme under the MOSS; the union scheme (for EU suppliers) and the non-union scheme (for non-EU suppliers).