VAT on digital services/MOSS: What services are covered?

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112-based emergency assistance from your vehicle</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_en.htm">Package travel and timeshare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_en.htm">Timeshare and other long-term holiday contracts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_en.htm">Work and retirement<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a 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href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_en.htm">Applying for permanent provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_en.htm">Applying for temporary provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_en.htm">Professional bodies and language requirements</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_en.htm">European Professional Card - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_en.htm">EU-UK: professional qualifications</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_en.htm">Social security and benefits<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_en.htm">Social security systems in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_en.htm">Social security cover abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_en.htm">Unemployment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_en.htm">Transferring unemployment benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_en.htm">If you don't find work</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_en.htm">Family benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_en.htm">Survivors' pensions and death grants</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_en.htm">Standard forms for social security rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_en.htm">Retiring abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_en.htm">Supplementary pensions abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_en.htm">State pensions abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_en.htm">Taxes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm">Income taxes abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm">Double taxation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_en.htm">Vehicles<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_en.htm">Cars<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_en.htm">Buying and leasing a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_en.htm">VAT when buying or selling a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_en.htm">Company cars</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_en.htm">Driving licence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_en.htm">Driving licence exchange and recognition in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_en.htm">Getting a driving licence in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_en.htm">Driving licence renewal in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_en.htm">Insurance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_en.htm">Car insurance validity in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_en.htm">Car insurance cover abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_en.htm">Registration<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_en.htm">Car registration documents and formalities</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm">Car registration in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm">Car taxes in another EU country</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_en.htm">Residence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_en.htm">Residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_en.htm">Economically inactive EU citizens</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_en.htm">Jobseekers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_en.htm">Pensioners - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_en.htm">Students - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_en.htm">Workers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_en.htm">Residence rights for EU nationals in the UK and UK nationals in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_en.htm">Naturalisation </a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_en.htm">Family residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_en.htm">EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_en.htm">Non-EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_en.htm">Civil and registered partners</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_en.htm">Parents</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_en.htm">Other relatives</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_en.htm">Jobseeker's family</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_en.htm">Documents and formalities<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_en.htm">Registering EU family members in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_en.htm">Permanent residence for EU nationals after 5 years</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_en.htm">Permanent residence for non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_en.htm">Registering presence of non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_en.htm">Registering presence after the first 3 months</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_en.htm">Reporting presence for short stays of less than 3 months </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_en.htm">Registering a birth</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_en.htm">Rules on gender change</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_en.htm">Buying a house</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_en.htm">Deregistering your residence</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_en.htm">Elections, petitions and consultations<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_en.htm">European elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_en.htm">Home country elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_en.htm">Municipal elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_en.htm">Petitions and consultations</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_en.htm">Education & Youth<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_en.htm">School<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_en.htm">Partnering with schools abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_en.htm">Starting school in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_en.htm">University<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_en.htm">Admission and entry to university</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_en.htm">University fees and financial help</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_en.htm">Recognition of academic diplomas</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_en.htm">Study abroad and scholarship opportunities</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_en.htm">Working while studying</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_en.htm">Traineeships<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_en.htm">Financial support for traineeships</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_en.htm">Volunteering in the EU and beyond<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_en.htm">Volunteering - where to start</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_en.htm">Practical preparations for volunteers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_en.htm">Researchers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_en.htm">Grants and jobs for researchers</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_en.htm">Taxation of researchers</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_en.htm">Health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_en.htm">Unplanned healthcare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_en.htm">Going to a doctor/hospital abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_en.htm">Unplanned healthcare: payments and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_en.htm">Health cover for temporary stays</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_en.htm">European Health Insurance Card (EHIC)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_en.htm">Planned medical treatment abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_en.htm">Organising planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_en.htm">Expenses and reimbursements: planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_en.htm">Information points for cross-border healthcare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_en.htm">Buying medicine in another EU country<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_en.htm">Presenting a prescription in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_en.htm">Prescriptions abroad: expenses and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_en.htm">Buying medicine online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_en.htm">Health coverage when living abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_en.htm">Your health insurance cover</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_en.htm">Moving to a residential care home</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_en.htm">Preventive healthcare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_en.htm">Family<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_en.htm">Children<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_en.htm">Parental responsibility</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_en.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_en.htm">Child abduction</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_en.htm">Couples<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_en.htm">Marriage</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_en.htm">Civil unions and registered partnerships</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_en.htm">Unmarried couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_en.htm">Divorce and legal separation</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_en.htm">Maintenance obligations - support for family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_en.htm">Property regimes for international couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_en.htm">Getting your public documents accepted in the EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_en.htm">Death, repatriation and cross-border inheritance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_en.htm">Managing a cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm">Planning your cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_en.htm">Death and repatriation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_en.htm">Consumers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_en.htm">Shopping<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_en.htm">Contract information</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_en.htm">Guarantees and returns</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_en.htm">Pricing and payments</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_en.htm">Shipping and delivery</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_en.htm">Your rights when shopping</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_en.htm">VAT – Value Added Tax</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_en.htm">Product safety</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_en.htm">Internet and telecoms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_en.htm">Roaming: Using a mobile phone in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_en.htm">Accessing online content abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_en.htm">Fixed line telephone services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_en.htm">Using and accessing the internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_en.htm">Data protection and online privacy</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_en.htm">Financial products and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_en.htm">Bank accounts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_en.htm">Consumer credits and loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_en.htm">Insurance products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_en.htm">Investment products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_en.htm">Mortgage loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_en.htm">Payments, transfers and cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_en.htm">Unfair treatment<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_en.htm">Unfair commercial practices</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_en.htm">Unfair pricing</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_en.htm">Unfair contract terms</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_en.htm">Energy supply<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_en.htm">Access to and use of energy services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_en.htm">Contracts and energy consumption</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_en.htm">Complaints and dispute resolution</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_en.htm">Consumer dispute resolution<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_en.htm">Informal dispute resolution for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_en.htm">Out-of-court procedures for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_en.htm">Formal legal action for consumers</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_en.htm">Doing business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_en.htm">Running a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_en.htm">Developing a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_en.htm">Running a business in the tourism industry</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_en.htm">EMAS registration</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_en.htm">Merging businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm">Setting up a European Company (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_en.htm">Free flow of non-personal data</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_en.htm">Digitalising a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_en.htm">Setting up a business website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_en.htm">Selling online using third-party platforms</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_en.htm">Setting up an online shop</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_en.htm">Securing a website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_en.htm">Deliveries and fulfilment for online sales</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_en.htm">Customer service for online businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_en.htm">Promoting a business online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_en.htm">Intellectual property<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_en.htm">Intellectual property rights</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_en.htm">Patents</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_en.htm">Trade marks</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_en.htm">Copyright</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_en.htm">Trade secrets</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_en.htm">Design protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_en.htm">Website domains</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_en.htm">Database protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_en.htm">Geographical indications</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_en.htm">Licensing and selling intellectual property</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_en.htm">Infringement of intellectual property rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_en.htm">Startups<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_en.htm">Starting a business</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_en.htm">Erasmus for Young Entrepreneurs</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_en.htm">EU support tools for SMEs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm">Products subject to excise duties</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm">Paying excise duties</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm">VAT rules and rates</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_en.htm">Charging and deducting VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm">VAT exemptions</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">VAT refunds</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm">Cross-border VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm">Check a VAT number (VIES)</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_en.htm"><span>VAT on digital services (MOSS <span class="label-end"><span>scheme)</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_en.htm">Business tax<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_en.htm">Company tax in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_en.htm">Taxes on parent companies and subsidiaries</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_en.htm">Selling in the EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_en.htm">Public contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_en.htm">Public tendering rules</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_en.htm">Search and bid for a public contract</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_en.htm">Request a review of a public procurement procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_en.htm">Selling goods and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_en.htm">Selling products in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm">Providing services abroad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_en.htm">E-commerce, distance and off-premises selling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_en.htm">Parcel services</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_en.htm">Competition between businesses<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_en.htm">Competition rules in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_en.htm">Reporting anti-competitive behaviour</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_en.htm">Human resources<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_en.htm">Employment contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_en.htm">Changes to staff contracts</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_en.htm">Terms of employment</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_en.htm">Fixed-term work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_en.htm">Inform and consult staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_en.htm">Part-time work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_en.htm">Redundancies</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_en.htm">Teenage workers</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_en.htm">Temporary agency work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_en.htm">Seasonal Workers from non-EU Countries</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_en.htm">Working hours, holiday and leave<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_en.htm">Working hours</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_en.htm">Leave and flexible working</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_en.htm">Transport sector workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_en.htm">Civil aviation staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_en.htm">Rail staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_en.htm">Employing road transport workers: driving time and rest periods</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_en.htm">Seafarers </a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_en.htm">Inland waterway staff</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_en.htm">Posted workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_en.htm">Posting staff abroad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_en.htm">Posted drivers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_en.htm">Social security and health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_en.htm">Paying social security contributions</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_en.htm">Health and safety at work</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_en.htm">Equal treatment and qualifications<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_en.htm">Equal treatment of staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_en.htm">Reasonable accommodation</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_en.htm">Recognition of qualifications</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_en.htm">Product requirements<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_en.htm">Standards<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_en.htm">Standards in Europe</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_en.htm">Product compliance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_en.htm">Identifying product requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_en.htm">Conformity assessment</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_en.htm">Technical documentation and EU declaration of conformity</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_en.htm">Ecodesign requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_en.htm">Declaration of mutual recognition</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_en.htm">Labels and markings<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_en.htm">CE marking</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_en.htm">Energy label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_en.htm">WEEE label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_en.htm">Footwear Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_en.htm">Textile Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_en.htm">℮-mark</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_en.htm">EU Ecolabel</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_en.htm">Chemicals<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_en.htm">Registering chemicals (REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_en.htm">Classification, labelling and packaging of chemicals</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_en.htm">Recycling and waste management<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_en.htm">WEEE responsibilities</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_en.htm">Food labelling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_en.htm">Food labelling rules</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_en.htm">Nutrition declaration</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_en.htm">Labelling of food supplements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_en.htm">Food additives</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_en.htm">Health and nutrition claims</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_en.htm">Finance and funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_en.htm">Accounting<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_en.htm">Accounting for SMEs and micro-businesses</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_en.htm">Making and receiving payments<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_en.htm">Cross-border debt recovery</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_en.htm">Electronic and cash payments</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_en.htm">Late payment</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_en.htm">eInvoicing</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_en.htm">Getting funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/en">Access to EU Finance</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_en.htm">EU funding programmes</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_en.htm">Dealing with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_en.htm">Consumer contracts and guarantees<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_en.htm">Consumer guarantees</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_en.htm">Defective products</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_en.htm">Contracts with consumers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_en.htm">Solving disputes with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_en.htm">Alternative/Online dispute resolution</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_en.htm">European Small Claims procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_en.htm">Data protection<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_en.htm">Data protection under GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_en.htm">Online privacy</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=en" target="_blank">Contact assistance services</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=en" target="_blank">Report an obstacle</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU assistance to Ukraine</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_en">Information for people fleeing the war in Ukraine</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_en#how-you-can-help">How you can help</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information for businesses</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_en.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Click to expand" title="Click to expand">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_en.htm">Business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>VAT on digital services (MOSS scheme)</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>VAT on digital services (MOSS scheme)</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">On this page</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> The VAT Mini One Stop Shop (MOSS) is an optional scheme that allows you to account for VAT - normally due in multiple EU countries – in just one <a class="abbr" title="In this case, the 27 EU member states" aria-label="In this case, the 27 EU member states">EU country</a>. </p> <p> If you supply <strong>cross-border telecommunication, television and radio broadcasting, or digital services</strong> to non-taxable persons, you may be eligible for the scheme. Services covered under the MOSS scheme include: </p> <ul> <li> website hosting </li> <li> supply of software </li> <li> access to databases </li> <li> downloading apps or music </li> <li> online gaming </li> <li> distance teaching </li> </ul> <p> MOSS means you don't need to register with tax authorities in every EU country you sell to, instead, you can <strong>register for VAT, file VAT returns and make payments in one single place</strong>. You must apply the rules of the MOSS scheme to your customers in <strong>all EU countries</strong> that you supply to. </p> <p> There are two schemes running under MOSS: </p> <ul> <li> the <strong>union scheme</strong>, for businesses established in the EU or with at least one branch based in an EU country </li> <li> the <strong>non-union scheme</strong>, for businesses not established in the EU and without any branches based in the EU </li> </ul> <p> Choose an option to see which scheme could work for you. </p> <p> <strong>Note:</strong> You can also take advantage of <strong><a data-linkid="8c5d2ba2-9d02-457f-b4f2-a1fc6810e644" data-master-href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm#rules-annual-turnovers" href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm#rules-annual-turnovers" title="simplified VAT rules for low annual turnovers">simplified VAT rules for low annual turnovers</a></strong> without the need to register with MOSS; check to see if you are eligible. </p><a id="interactive-content-start" name="interactive-content-start"></a><h2> Your company </h2> <ul> <li> <a href="#headofficeineu">has its head office established in the EU</a> </li> <li> <a href="#branchineu">only has a branch (not its head office) established in the EU</a> </li> <li> <a href="#outsidetheeu">has neither its head office or any branches established in the EU</a> </li> </ul><a id="headofficeineu" name="headofficeineu"></a><h2> Union scheme </h2> <p> You can use the Union scheme when you supply the <strong>cross-border telecommunication, television and radio broadcasting, or digital services</strong> to consumers in all EU countries <strong>except</strong>: </p> <ul> <li> the EU country selected as your <strong>member state of identification</strong> </li> <li> EU countries where your business has branches established (<strong>member states of establishment</strong>) </li> </ul> <p> The EU countries where you supply services to are known as <strong>member states of consumption</strong>. </p> <h2> Selecting a member state of identification </h2> <p> You have to designate a <strong>member state of identification</strong>. This is the EU country where your business is established (where the head office is located). </p> <h2> Registration </h2> <p> You can <strong>register online via your member state of identification's portal</strong>. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Choose country</span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=AT&categories=L1" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BE&categories=L1" aria-label="Belgium"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgium</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BG&categories=L1" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HR&categories=L1" aria-label="Croatia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croatia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CY&categories=L1" aria-label="Cyprus"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cyprus</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CZ&categories=L1" aria-label="Czechia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Czechia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DK&categories=L1" aria-label="Denmark"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Denmark</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EE&categories=L1" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FI&categories=L1" aria-label="Finland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FR&categories=L1" aria-label="France"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>France</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DE&categories=L1" aria-label="Germany"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germany</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EL&categories=L1" aria-label="Greece"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Greece</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HU&categories=L1" aria-label="Hungary"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungary</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IE&categories=L1" aria-label="Ireland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Ireland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IT&categories=L1" aria-label="Italy"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italy</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LV&categories=L1" aria-label="Latvia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Latvia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LT&categories=L1" aria-label="Lithuania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lithuania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LU&categories=L1" aria-label="Luxembourg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxembourg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=NL&categories=L1" aria-label="Netherlands"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Netherlands</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PL&categories=L1" aria-label="Poland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Poland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PT&categories=L1" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=RO&categories=L1" aria-label="Romania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SK&categories=L1" aria-label="Slovakia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovakia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SI&categories=L1" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=ES&categories=L1" aria-label="Spain"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spain</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SE&categories=L1" aria-label="Sweden"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Sweden</span></a></li> </ul> </div> </div>  <p> Once your registration details have been received and validated, they will be stored in a database and forwarded by your member state of identification to all other EU countries. </p> <h3> When does your registration become active? </h3> <p> Unless you state otherwise, your registration will start on the <strong>first day of the calendar quarter after you request to join the scheme</strong>. </p> <p> For example, if your application to join MOSS is accepted on 20 July (during the 3rd quarter), your registration will start on 1 October (at the beginning of the 4th quarter). </p> <h3> Activate your registration earlier </h3> <p> You can <strong>request to join the scheme before the beginning of the next quarter</strong>. In this case, you must inform your member state of identification before the 10th day of the month after you make your first supply of relevant services. </p> <p> For example, if you are already trading on 5 March and want to include your supplied services in the MOSS scheme from this date, you must inform your member state of identification that you wish to join the scheme before 10 April. If this is done, all the services you supply from 5 March will be covered by the scheme. </p> <h2> Deregistration </h2> <p> If you want to deregister from the scheme, you need to <strong>inform your member state of identification</strong>. This should be done at least <strong>15 days</strong> before the end of the calendar quarter. The calendar quarters are from: </p> <ul> <li> 1 January to 31 March </li> <li> 1 April to 30 June </li> <li> 1 July to 30 September </li> <li> 1 October to 31 December </li> </ul> <p> You will be notified electronically when your request has been accepted, and you won't be able to sign up for the scheme again for 6 months. </p> <h2> Exclusion from the scheme </h2> <p> You will be excluded from using the scheme if you: </p> <ul> <li> don't make any relevant supplies for 2 consecutive years </li> <li> no longer meet the necessary conditions for the scheme </li> <li> persistently fail to comply with the rules of the scheme </li> </ul> <h3> Temporary exclusion (Quarantine period) </h3> <p> In certain situations you may be excluded from using one or both of the MOSS schemes for a limited amount of time (known as a quarantine period), including: </p> <ul> <li> if you decide to stop supplying services covered by the scheme – 6 months </li> <li> if you decide to voluntarily leave the scheme – 6 months </li> <li> if you persistently fail to comply with the rules – 2 years </li> </ul> <h2> VAT rules </h2> <p> You must use the same VAT number you currently use for domestic VAT returns and charge VAT at the rate of the EU countries where your customers reside. </p> <p> You should apply the same invoicing rules as your member state of identification (an invoice is not required in most countries when supplying services under the MOSS scheme). This is also the case for supplies of services from member states of establishment. </p> <p> All supplies outside the scope of the MOSS scheme must be accounted for using the <a data-linkid="325ae6b5-64c3-45a3-b890-0b371a9683b8" data-master-href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm" href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm" title="normal taxation rules">normal taxation rules</a> for domestic sales. </p> <h3> VAT returns </h3> <p> You have to submit detailed online quarterly VAT returns within 20 days of the end of each return period. The information is then securely transferred from your member state of identification to the relevant member state of consumption. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Warning</h4> <p> <strong>These VAT returns are made in addition to your normal domestic VAT returns.</strong> </p> </div> </div> <h3> Check VAT rates </h3> <p> You can check VAT rates for the supply of telecommunications, broadcasting and electronically supplied services using the <a data-linkid="a12b2e5e-4100-4905-8723-a8a30655e121" data-master-href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" title="Tax Information Communication database">Tax Information Communication database</a>. </p> <h2> Keeping records </h2> <p> You <strong>must keep records of your activities</strong> for 10 years from the end of the year in which the service was supplied and digital copies should be made available if requested, without delay. </p> <p> The following information <strong>must be included</strong> in the records you keep: </p> <ul> <li> the member state of consumption to which the service is supplied </li> <li> the type of service supplied </li> <li> the date of the supply of the service </li> <li> any subsequent increase or reduction of the taxable amount </li> <li> the VAT rate applied </li> <li> the amount of VAT payable indicating the currency used </li> <li> the date and amount of payments received </li> <li> any payments on account received before the supply of the service </li> <li> where an invoice is issued, the information contained on the invoice </li> <li> the name of the customer, where known to the taxable person </li> <li> the information used to determine the place where the customer is established or has their permanent address or usually resides. </li> </ul> <p> More information about the MOSS Scheme is available on the <a data-linkid="55327a85-fb82-4d09-b379-06978b477eab" data-master-href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" title="VAT MOSS portal">VAT MOSS portal</a> and detailed information can be read in the <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/sites/mossportal/files/taxud-2013-01228-02-01-en-ori-00-en.pdf" data-linkid="54d7e291-d9da-4d9c-b96f-e1976bd97277" title="guides" target="_blank"><span class="label-end"><span>guides</span><svg focusable="false" class="wider" aria-label="PDF"> <title>PDF</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#file"></use></svg></span></a>. </p><a id="branchineu" name="branchineu"></a><h2> Union scheme </h2> <p> You can use the Union scheme when you supply the <strong>cross-border telecommunication, television and radio broadcasting, or digital services</strong> to consumers in all EU countries <strong>except</strong>: </p> <ul> <li> the EU country selected as your <strong>member state of identification</strong> </li> <li> EU countries where your business has branches established (<strong>member states of establishment</strong>) </li> </ul> <p> The EU countries where you supply services to are known as <strong>member states of consumption</strong>. </p> <h2> Selecting a member state of identification </h2> <p> You have to designate a <strong>member state of identification</strong>. </p> <p> This can be any EU country where you have a branch established (member states of establishment). </p> <p> You cannot change your member state of identification for the current and two following calendar years, unless you no longer fulfil the conditions, for example, if you no longer have a branch in the member state of identification. In this case, you can <strong>change the member state of identification</strong> to any EU country where you still have a branch established. </p> <p> You can make the switch on the same day but you must inform both the old and new member state of identification about your choice. This has to be done before the 10th day of the month after you make the change. </p> <h2> Registration </h2> <p> You can <strong>register online via your member state of identification's portal</strong>. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Choose country</span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=AT&categories=L1" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BE&categories=L1" aria-label="Belgium"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgium</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BG&categories=L1" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HR&categories=L1" aria-label="Croatia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croatia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CY&categories=L1" aria-label="Cyprus"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cyprus</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CZ&categories=L1" aria-label="Czechia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Czechia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DK&categories=L1" aria-label="Denmark"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Denmark</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EE&categories=L1" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FI&categories=L1" aria-label="Finland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FR&categories=L1" aria-label="France"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>France</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DE&categories=L1" aria-label="Germany"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germany</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EL&categories=L1" aria-label="Greece"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Greece</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HU&categories=L1" aria-label="Hungary"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungary</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IE&categories=L1" aria-label="Ireland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Ireland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IT&categories=L1" aria-label="Italy"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italy</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LV&categories=L1" aria-label="Latvia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Latvia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LT&categories=L1" aria-label="Lithuania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lithuania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LU&categories=L1" aria-label="Luxembourg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxembourg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=NL&categories=L1" aria-label="Netherlands"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Netherlands</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PL&categories=L1" aria-label="Poland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Poland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PT&categories=L1" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=RO&categories=L1" aria-label="Romania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SK&categories=L1" aria-label="Slovakia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovakia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SI&categories=L1" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=ES&categories=L1" aria-label="Spain"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spain</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SE&categories=L1" aria-label="Sweden"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Sweden</span></a></li> </ul> </div> </div>  <p> Once your registration details have been received and validated, they will be stored in a database and forwarded by your member state of identification to all other EU countries. </p> <h3> When does your registration become active? </h3> <p> Unless you state otherwise, your registration will start on the <strong>first day of the calendar quarter after you request to join the scheme</strong>. </p> <p> For example, if your application to join MOSS is accepted on 20 July (during the 3rd quarter), your registration will start on 1 October (at the beginning of the 4th quarter). </p> <h3> Activate your registration earlier </h3> <p> You can <strong>request to join the scheme before the beginning of the next quarter</strong>. In this case, you must inform your member state of identification before the 10th day of the month after you make your first supply of relevant services. </p> <p> For example, if you are already trading on 5 March and want to include your supplied services in the MOSS scheme from this date, you must inform your member state of identification that you wish to join the scheme before 10 April. If this is done, all the services you supply from 5 March will be covered by the scheme. </p> <h2> Deregistration </h2> <p> If you want to deregister from the scheme, you need to <strong>inform your member state of identification</strong>. This should be done at least <strong>15 days</strong> before the end of the calendar quarter. The calendar quarters are from: </p> <ul> <li> 1 January to 31 March </li> <li> 1 April to 30 June </li> <li> 1 July to 30 September </li> <li> 1 October to 31 December </li> </ul> <p> You will be notified electronically when your request has been accepted, and you won't be able to sign up for the scheme again for 6 months. </p> <h2> Exclusion from the scheme </h2> <p> You will be excluded from using the scheme if you: </p> <ul> <li> don't make any relevant supplies for 2 consecutive years </li> <li> no longer meet the necessary conditions for the scheme </li> <li> persistently fail to comply with the rules of the scheme </li> </ul> <h3> Temporary exclusion (Quarantine period) </h3> <p> In certain situations you may be excluded from using one or both of the MOSS schemes for a limited amount of time (known as a quarantine period), including: </p> <ul> <li> if you decide to stop supplying services covered by the scheme – 6 months </li> <li> if you decide to voluntarily leave the scheme – 6 months </li> <li> if you persistently fail to comply with the rules – 2 years </li> </ul> <h2> VAT rules </h2> <p> You must use the same VAT number you currently use for domestic VAT returns and charge VAT at the rate of the EU countries where your customers reside. </p> <p> You should apply the same invoicing rules as your member state of identification (an invoice is not required in most countries when supplying services under the MOSS scheme). This is also the case for supplies of services from member states of establishment. </p> <p> All supplies outside the scope of the MOSS scheme must be accounted for using the <a data-linkid="325ae6b5-64c3-45a3-b890-0b371a9683b8" data-master-href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm" href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm" title="normal taxation rules">normal taxation rules</a> for domestic sales. </p> <h3> VAT returns </h3> <p> You have to submit detailed online quarterly VAT returns within 20 days of the end of each return period. The information is then securely transferred from your member state of identification to the relevant member state of consumption. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Warning</h4> <p> <strong>These VAT returns are made in addition to your normal domestic VAT returns.</strong> </p> </div> </div> <h3> Check VAT rates </h3> <p> You can check VAT rates for the supply of telecommunications, broadcasting and electronically supplied services using the <a data-linkid="a12b2e5e-4100-4905-8723-a8a30655e121" data-master-href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" title="Tax Information Communication database">Tax Information Communication database</a>. </p> <h2> Keeping records </h2> <p> You <strong>must keep records of your activities</strong> for 10 years from the end of the year in which the service was supplied and digital copies should be made available if requested, without delay. </p> <p> The following information <strong>must be included</strong> in the records you keep: </p> <ul> <li> the member state of consumption to which the service is supplied </li> <li> the type of service supplied </li> <li> the date of the supply of the service </li> <li> any subsequent increase or reduction of the taxable amount </li> <li> the VAT rate applied </li> <li> the amount of VAT payable indicating the currency used </li> <li> the date and amount of payments received </li> <li> any payments on account received before the supply of the service </li> <li> where an invoice is issued, the information contained on the invoice </li> <li> the name of the customer, where known to the taxable person </li> <li> the information used to determine the place where the customer is established or has their permanent address or usually resides. </li> </ul> <p> More information about the MOSS Scheme is available on the <a data-linkid="55327a85-fb82-4d09-b379-06978b477eab" data-master-href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" title="VAT MOSS portal">VAT MOSS portal</a> and detailed information can be read in the <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/sites/mossportal/files/taxud-2013-01228-02-01-en-ori-00-en.pdf" data-linkid="54d7e291-d9da-4d9c-b96f-e1976bd97277" title="guides" target="_blank"><span class="label-end"><span>guides</span><svg focusable="false" class="wider" aria-label="PDF"> <title>PDF</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#file"></use></svg></span></a>. </p><a id="outsidetheeu" name="outsidetheeu"></a><h2> Non-Union scheme </h2> <p> You can use the non-Union scheme when you supply the <strong>cross-border telecommunication, television and radio broadcasting, or digital services</strong> to consumers in <strong>all EU countries</strong> (including the EU country selected as your <strong>member state of identification</strong>). </p> <p> The EU countries where you supply services to are known as <strong>member states of consumption</strong>. </p> <h2> Selecting a member state of identification </h2> <p> You have to designate a <strong>member state of identification</strong>. This can be any EU country you choose. </p> <p> You can change the member state of identification at a later date if you want to. This can be any EU country you choose. </p> <p> To make the change, you will have to deregister in your current member state of identification and reregister in the newly chosen member state of identification. </p> <h2> Registration </h2> <p> You can <strong>register online via your member state of identification's portal</strong>. </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Choose country</span></span><svg focusable="false" aria-label="Open"> <title>Open</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Close"> <title>Close</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=AT&categories=L1" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BE&categories=L1" aria-label="Belgium"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgium</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=BG&categories=L1" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HR&categories=L1" aria-label="Croatia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croatia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CY&categories=L1" aria-label="Cyprus"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cyprus</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=CZ&categories=L1" aria-label="Czechia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Czechia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DK&categories=L1" aria-label="Denmark"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Denmark</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EE&categories=L1" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FI&categories=L1" aria-label="Finland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=FR&categories=L1" aria-label="France"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>France</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=DE&categories=L1" aria-label="Germany"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germany</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=EL&categories=L1" aria-label="Greece"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Greece</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=HU&categories=L1" aria-label="Hungary"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungary</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IE&categories=L1" aria-label="Ireland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Ireland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=IT&categories=L1" aria-label="Italy"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italy</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LV&categories=L1" aria-label="Latvia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Latvia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LT&categories=L1" aria-label="Lithuania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lithuania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=LU&categories=L1" aria-label="Luxembourg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxembourg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=NL&categories=L1" aria-label="Netherlands"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Netherlands</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PL&categories=L1" aria-label="Poland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Poland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=PT&categories=L1" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=RO&categories=L1" aria-label="Romania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SK&categories=L1" aria-label="Slovakia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovakia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SI&categories=L1" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=ES&categories=L1" aria-label="Spain"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spain</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_en.htm?countryCode=SE&categories=L1" aria-label="Sweden"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Sweden</span></a></li> </ul> </div> </div>  <p> Once your registration details have been received and validated, they will be stored in a database and forwarded by your member state of identification to all other EU countries. </p> <h3> When does your registration become active? </h3> <p> Unless you state otherwise, your registration will start on the <strong>first day of the calendar quarter after you request to join the scheme</strong>. </p> <p> For example, if your application to join MOSS is accepted on 20 July (during the 3rd quarter), your registration will start on 1 October (at the beginning of the 4th quarter). </p> <h3> Activate your registration earlier </h3> <p> You can <strong>request to join the scheme before the beginning of the next quarter</strong>. In this case, you must inform your member state of identification before the 10th day of the month after you make your first supply of relevant services. </p> <p> For example, if you are already trading on 5 March and want to include your supplied services in the MOSS scheme from this date, you must inform your member state of identification that you wish to join the scheme before 10 April. If this is done, all the services you supply from 5 March will be covered by the scheme. </p> <h2> Deregistration </h2> <p> If you want to deregister from the scheme, you need to <strong>inform your member state of identification</strong>. This should be done at least <strong>15 days</strong> before the end of the calendar quarter. The calendar quarters are from: </p> <ul> <li> 1 January to 31 March </li> <li> 1 April to 30 June </li> <li> 1 July to 30 September </li> <li> 1 October to 31 December </li> </ul> <p> You will be notified electronically when your request has been accepted, and you won't be able to sign up for the scheme again for 6 months. </p> <h2> Exclusion from the scheme </h2> <p> You will be excluded from using the scheme if you: </p> <ul> <li> don't make any relevant supplies for 2 consecutive years </li> <li> no longer meet the necessary conditions for the scheme </li> <li> persistently fail to comply with the rules of the scheme </li> </ul> <h3> Temporary exclusion (Quarantine period) </h3> <p> In certain situations you may be excluded from using one or both of the MOSS schemes for a limited amount of time (known as a quarantine period), including: </p> <ul> <li> if you decide to stop supplying services covered by the scheme – 6 months </li> <li> if you decide to voluntarily leave the scheme – 6 months </li> <li> if you persistently fail to comply with the rules – 2 years </li> </ul> <h2> VAT rules </h2> <p> You will be allocated a VAT number by the EU country you have chosen to be your member state of identification and charge VAT at the rate of the EU countries where your customers reside. </p> <p> You should apply the same invoicing rules as your member state of identification (an invoice is not required in most countries when supplying services under the MOSS scheme). </p> <h3> VAT returns </h3> <p> You have to submit detailed online quarterly VAT returns within 20 days of the end of each return period. The information is then securely transferred from your member state of identification to the relevant member state of consumption. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Warning</h4> <p> <strong>These VAT returns are made in addition to your normal domestic VAT returns.</strong> </p> </div> </div> <h3> Check VAT rates </h3> <p> You can check VAT rates for the supply of telecommunications, broadcasting and electronically supplied services using the <a data-linkid="a12b2e5e-4100-4905-8723-a8a30655e121" data-master-href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" href="https://taxation-customs.ec.europa.eu/business/vat/telecommunications-broadcasting-electronic-services/vat-rates_en" title="Tax Information Communication database">Tax Information Communication database</a>. </p> <h2> Keeping records </h2> <p> You <strong>must keep records of your activities</strong> for 10 years from the end of the year in which the service was supplied and digital copies should be made available if requested, without delay. </p> <p> The following information <strong>must be included</strong> in the records you keep: </p> <ul> <li> the member state of consumption to which the service is supplied </li> <li> the type of service supplied </li> <li> the date of the supply of the service </li> <li> any subsequent increase or reduction of the taxable amount </li> <li> the VAT rate applied </li> <li> the amount of VAT payable indicating the currency used </li> <li> the date and amount of payments received </li> <li> any payments on account received before the supply of the service </li> <li> where an invoice is issued, the information contained on the invoice </li> <li> the name of the customer, where known to the taxable person </li> <li> the information used to determine the place where the customer is established or has their permanent address or usually resides. </li> </ul> <p> More information about the MOSS Scheme is available on the <a data-linkid="55327a85-fb82-4d09-b379-06978b477eab" data-master-href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/" title="VAT MOSS portal">VAT MOSS portal</a> and detailed information can be read in the <a href="https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services/sites/mossportal/files/taxud-2013-01228-02-01-en-ori-00-en.pdf" data-linkid="54d7e291-d9da-4d9c-b96f-e1976bd97277" title="guides" target="_blank"><span class="label-end"><span>guides</span><svg focusable="false" class="wider" aria-label="PDF"> <title>PDF</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#file"></use></svg></span></a>.  </p><a id="interactive-content-end" name="interactive-content-end"></a></div> <div class="article-related eu-legislation"> <h2>EU legislation</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1489420351474&uri=CELEX:32012R0967" data-linkid="bea64b34-319c-4003-9a68-0b805008312b" title="Implementing Regulation for special VAT schemes">Implementing Regulation for special VAT <span class="label-end"><span>schemes</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Need support from assistance services?</h2> <p>Get in touch with specialised assistance services</p><button id="advice-button" class="standard arrow toggle">Get help and advice<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=en&origin=yeb_Taxation">Get advice on EU rules that apply to your business / solve problems with a public authority</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? 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VAT on digital services/MOSS: What services are covered? - Your Europe