{"id":6259,"date":"2020-08-06T11:51:46","date_gmt":"2020-08-06T08:51:46","guid":{"rendered":"http:\/\/virtualofficeinestonia.com\/?post_type=ufaq&#038;p=6259"},"modified":"2025-08-06T17:05:19","modified_gmt":"2025-08-06T14:05:19","slug":"what-is-moss-and-who-can-benefit-from-it","status":"publish","type":"ufaq","link":"https:\/\/virtualofficeinestonia.com\/et\/ufaqs\/what-is-moss-and-who-can-benefit-from-it\/","title":{"rendered":"What is MOSS?"},"content":{"rendered":"<style>div.ewd-ufaq-faq-title h5 { font-size: 12 !important; }div.ewd-ufaq-faq-post p { font-size: 12 !important; }div.ewd-ufaq-faq-categories, div.ewd-ufaq-faq-tags { font-size: 12 !important; }<\/style><div  class=\"ewd-ufaq-faq-list ewd-ufaq-page-type-load_more ewd-ufaq-category-tabs-\" id='ewd-ufaq-faq-list'>\n\n\t<input type='hidden' name='show_on_load' value='' id='ewd-ufaq-show-on-load' \/>\n<input type='hidden' name='include_category' value='' id='ewd-ufaq-include-category' \/>\n<input type='hidden' name='exclude_category' value='' id='ewd-ufaq-exclude-category' \/>\n<input type='hidden' name='orderby' value='title' id='ewd-ufaq-orderby' \/>\n<input type='hidden' name='order' value='desc' id='ewd-ufaq-order' \/>\n<input type='hidden' name='post_count' value='-1' id='ewd-ufaq-post-count' \/>\n<input type='hidden' name='current_url' value='\/et\/wp-json\/wp\/v2\/ufaq\/6259' id='ewd-ufaq-current-url' \/>\n\t\n\t\n\t<div class='ewd-ufaq-faqs'>\n\n\t\t<div  class=\"ewd-ufaq-faq-div ewd-ufaq-faq-column-count-one ewd-ufaq-faq-responsive-columns- ewd-ufaq-faq-display-style-minimalist ewd-ufaq-can-be-toggled\" id='ewd-ufaq-post-6259-CDprk3t6jG' data-post_id='6259'>\n\n\t\t\n\t<div class='ewd-ufaq-faq-title ewd-ufaq-faq-toggle'>\n\t\n\t<a class='ewd-ufaq-post-margin'  href='#' role=\"button\">\n\n\t\t<div class='ewd-ufaq-post-margin-symbol ewd-ufaq-square'>\n\t\t\t<span >A<\/span>\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-faq-title-text'>\n\n\t\t\t<h5>\n\t\t\t\tWhat is MOSS?\t\t\t<\/h5>\n\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-clear'><\/div>\n\n\t<\/a>\n\t\n<\/div>\n\t\n\t<div class='ewd-ufaq-faq-body' >\n\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-post-margin ewd-ufaq-faq-post'>\n\t<h4><span style=\"color: #ff6600\">For digital services sold across the EU.<\/span><\/h4>\n<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-677c445e-944c-8002-ae41-07e4ab362741-3\" data-testid=\"conversation-turn-107\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"129d6588-de36-478d-b1cc-d202531c99b9\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"97\" data-end=\"278\">MOSS (Mini One Stop Shop) is a simplified <strong data-start=\"139\" data-end=\"166\">EU VAT reporting scheme<\/strong> designed for companies selling <strong data-start=\"198\" data-end=\"228\">digital goods and services<\/strong> to <strong data-start=\"232\" data-end=\"277\">private individuals in other EU countries<\/strong>.<\/p>\n<p data-start=\"280\" data-end=\"503\">Instead of registering for VAT in every member state where your customers are located, MOSS allows you to report and pay <strong data-start=\"401\" data-end=\"468\">all cross-border VAT through the Estonian Tax and Customs Board<\/strong>. This applies to services such as:<\/p>\n<ul data-start=\"505\" data-end=\"702\">\n<li data-start=\"505\" data-end=\"524\">\n<p data-start=\"507\" data-end=\"524\">Website hosting<\/p>\n<\/li>\n<li data-start=\"525\" data-end=\"547\">\n<p data-start=\"527\" data-end=\"547\">Software downloads<\/p>\n<\/li>\n<li data-start=\"548\" data-end=\"603\">\n<p data-start=\"550\" data-end=\"603\">Streaming or downloaded media (music, apps, videos)<\/p>\n<\/li>\n<li data-start=\"604\" data-end=\"621\">\n<p data-start=\"606\" data-end=\"621\">Online gaming<\/p>\n<\/li>\n<li data-start=\"622\" data-end=\"653\">\n<p data-start=\"624\" data-end=\"653\">Access to digital databases<\/p>\n<\/li>\n<li data-start=\"654\" data-end=\"702\">\n<p data-start=\"656\" data-end=\"702\">Distance learning or digital teaching services<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"704\" data-end=\"947\">If your Estonian company uses MOSS, you issue invoices with your <strong data-start=\"769\" data-end=\"792\">Estonian VAT number<\/strong>, but <strong data-start=\"798\" data-end=\"846\">apply the VAT rate of the customer\u2019s country<\/strong>. The Estonian tax office then redistributes the VAT to the appropriate member states on your behalf.<\/p>\n<h4 data-start=\"949\" data-end=\"985\">Key conditions and obligations:<\/h4>\n<ul data-start=\"987\" data-end=\"1387\">\n<li data-start=\"987\" data-end=\"1046\">\n<p data-start=\"989\" data-end=\"1046\">MOSS is <strong data-start=\"997\" data-end=\"1043\">only available to VAT-registered companies<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1047\" data-end=\"1158\">\n<p data-start=\"1049\" data-end=\"1158\">You must submit <strong data-start=\"1065\" data-end=\"1105\">a special quarterly MOSS declaration<\/strong> (in addition to your regular monthly VAT returns).<\/p>\n<\/li>\n<li data-start=\"1159\" data-end=\"1245\">\n<p data-start=\"1161\" data-end=\"1245\">You are still required to file monthly VAT declarations for domestic transactions.<\/p>\n<\/li>\n<li data-start=\"1246\" data-end=\"1387\">\n<p data-start=\"1248\" data-end=\"1387\">To stay compliant, you must have a reliable system to track your customers\u2019 locations and apply the correct <strong data-start=\"1356\" data-end=\"1386\">country-specific VAT rates<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1389\" data-end=\"1546\" data-is-last-node=\"\" data-is-only-node=\"\"><strong data-start=\"1389\" data-end=\"1401\">Lead-in:<\/strong><br data-start=\"1401\" data-end=\"1404\" \/>MOSS helps VAT-registered companies save time and avoid multiple VAT registrations across the EU\u2014<strong data-start=\"1501\" data-end=\"1546\" data-is-last-node=\"\">but only applies to digital B2C services.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n\n\n<p><\/p>\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-custom-fields'>\n\n\t\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-categories'>\n\t\n\tCategory:\n\t\n\t\tTaxis in Estonia\n\t\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-tags'>\n\t\n\tTags:\t\n\t\n\t\tEstonia, \n\t\n\t\tMOSS, \n\t\n\t\tTax\n\t\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-ratings'>\n\t\n\t<div class='ewd-ufaq-ratings-label'>\n\t\tDid you find this FAQ helpful?\t<\/div>\n\t\n\t<div class='ewd-ufaq-rating-button ewd-ufaq-up-vote ewd-ufaq-ratings-default-image' data-faq_id='6259'>\n\t\t<img decoding=\"async\" src=\"https:\/\/virtualofficeinestonia.com\/wp-content\/plugins\/ultimate-faqs\/assets\/img\/Thumbs-up-icon.png\" alt=\"Thumbs Up Icon\">\t\t<span>1<\/span>\n\t<\/div>\n\t\n\t<div class='ewd-ufaq-rating-button ewd-ufaq-down-vote ewd-ufaq-ratings-default-image' data-faq_id='6259'>\n\t\t<img decoding=\"async\" src=\"https:\/\/virtualofficeinestonia.com\/wp-content\/plugins\/ultimate-faqs\/assets\/img\/Thumbs-down-icon.png\" alt=\"Thumbs Down Icon\">\t\t<span>0<\/span>\n\t<\/div>\n<\/div>\n\n<div class='ewd-ufaq-clear'><\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-social-links'>\n\n\t<span class='ewd-ufaq-social-links-label'>\n\t\tShare\t<\/span>\n\t\n\t<ul class='rrssb-buttons'>\n\t\t<li class='rrssb-email'>\n\n\t<a href='mailto:?subject=Check+out+this+helpful+FAQ&amp;body=What+is+MOSS%3F+%7C+https%3A%2F%2Fvirtualofficeinestonia.com%2Fet%2Fufaqs%2Fwhat-is-moss-and-who-can-benefit-from-it%2Fsingle-faq%2Fwhat-is-moss-and-who-can-benefit-from-it%2F'>\n\n\t\t<span class='rrssb-icon'>\n\n\t\t\t<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='28' height='28' viewBox='0 0 28 28'>\n\t\t\t\t<path d='M20.11 26.147c-2.335 1.05-4.36 1.4-7.124 1.4C6.524 27.548.84 22.916.84 15.284.84 7.343 6.602.45 15.4.45c6.854 0 11.8 4.7 11.8 11.252 0 5.684-3.193 9.265-7.398 9.3-1.83 0-3.153-.934-3.347-2.997h-.077c-1.208 1.986-2.96 2.997-5.023 2.997-2.532 0-4.36-1.868-4.36-5.062 0-4.75 3.503-9.07 9.11-9.07 1.713 0 3.7.4 4.6.972l-1.17 7.203c-.387 2.298-.115 3.3 1 3.4 1.674 0 3.774-2.102 3.774-6.58 0-5.06-3.27-8.994-9.304-8.994C9.05 2.87 3.83 7.545 3.83 14.97c0 6.5 4.2 10.2 10 10.202 1.987 0 4.09-.43 5.647-1.245l.634 2.22zM16.647 10.1c-.31-.078-.7-.155-1.207-.155-2.572 0-4.596 2.53-4.596 5.53 0 1.5.7 2.4 1.9 2.4 1.44 0 2.96-1.83 3.31-4.088l.592-3.72z' \/>\n\t\t\t<\/svg>\n\n\t\t<\/span>\n\n\t\t<span class='rrssb-text'>email<\/span>\n\n\t<\/a>\n\n<\/li>\t<\/ul>\n\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-permalink'>\n\t\n\t<a href='https:\/\/virtualofficeinestonia.com\/et\/ufaqs\/what-is-moss-and-who-can-benefit-from-it\/single-faq\/what-is-moss-and-who-can-benefit-from-it\/'>\n\t\t\n\t\t\t\t <div class='ewd-ufaq-permalink-image'><\/div> \t\n\t<\/a>\n\n<\/div>\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-back-to-top'>\n\t\n\t<a class='ewd-ufaq-back-to-top-link'>\n\t\tBack to Top\t<\/a>\n\n<\/div>\n\t\t\n\t<\/div>\n\n<\/div>\n\t<\/div>\n\n\t\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A What is MOSS? For digital services sold across the EU. 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","ufaq-category":[320],"ufaq-tag":[332,430,334],"class_list":["post-6259","ufaq","type-ufaq","status-publish","hentry","ufaq-category-tax","ufaq-tag-estonia","ufaq-tag-moss","ufaq-tag-tax"],"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq\/6259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq"}],"about":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/types\/ufaq"}],"author":[{"embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/comments?post=6259"}],"wp:attachment":[{"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/media?parent=6259"}],"wp:term":[{"taxonomy":"ufaq-category","embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq-category?post=6259"},{"taxonomy":"ufaq-tag","embeddable":true,"href":"https:\/\/virtualofficeinestonia.com\/et\/wp-json\/wp\/v2\/ufaq-tag?post=6259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}