Electronically supplied services (cross-border telecommunication) to private people

OSS (One Stop Shop) allows U.S. companies to account for VAT if you supply software, cloud services, online games, music, television, broadcasting.

Sample of services covered under MOSS, include:
• website hosting
• downloading apps or music
• supply of software
• online gaming
• access to databases
• distance teaching

OSS means you don't need to register with tax authorities in every EU country you sell to, instead, you can register for VAT, file VAT returns and make payments in one single place.

You must follow the OSS scheme rules to your customers in all EU countries you supply to.
• U.S. company registers for VAT in one EU country
• Charge different VAT to different countries (depending on each EU country’s rate 17%-27%). Important to keep track of exactly where your customer is located at point of sale.
• Declare all VAT in the country of registration (Ireland normally best choice for VAT registration).

Return to Latest VAT News