Mini One Stop Shop (MOSS)

The mini One Stop Shop came into force on 1 January 2015 and allows taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union. 

The Mini One Stop Shop is divided into two schemes; EU scheme and Non-EU scheme (For more information please click here).

EU Scheme

(To register and submit the returns, please login either using the E-ID or the VAT Account)

Non-EU Scheme

(To register please click here​, to submit the returns please login either using the E-ID or the VAT Account)
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To Login using E-ID please click here​ 
(To register for an E-ID please click here​)

To Login using VAT Account please click here​​​​​ 

(To register for a VAT Account, where a person cannot be issued with an e-ID, please click here​)
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Contact Information:

 Contact Name 
VAT Department Malta 
Centre Point Building
Triq Ta' Paris,
Birkirkara BKR 4633
 
 Contact Name 
VAT Department Gozo 
Triq Enrico Mizzi
Victoria VCT 2043

 Telephone

153
 
 Email