MOSS (Mini One Stop Shop) is a simplified EU VAT reporting scheme designed for companies selling digital goods and services to private individuals in other EU countries.

Instead of registering for VAT in every member state where your customers are located, MOSS allows you to report and pay all cross-border VAT through the Estonian Tax and Customs Board. This applies to services such as:

• Website hosting

• Software downloads

• Streaming or downloaded media (music, apps, videos)

• Online gaming

• Access to digital databases

• Distance learning or digital teaching services

If your Estonian company uses MOSS, you issue invoices with your Estonian VAT number, but apply the VAT rate of the customer’s country. The Estonian tax office then redistributes the VAT to the appropriate member states on your behalf.

Key conditions and obligations:

• MOSS is only available to VAT-registered companies.

• You must submit a special quarterly MOSS declaration (in addition to your regular monthly VAT returns).

• You are still required to file monthly VAT declarations for domestic transactions.

• To stay compliant, you must have a reliable system to track your customers’ locations and apply the correct country-specific VAT rates.

Lead-in:
MOSS helps VAT-registered companies save time and avoid multiple VAT registrations across the EU—but only applies to digital B2C services.