E Services VAT (MOSS)

If you provide certain services to private individuals, electronically or over the internet, you may be legally obliged to register for VAT in the jurisdictions in which your clients are based. This law applies across the EU and also in certain non EU countries (e.g. Switzerland, Iceland and South Africa).


Services covered by the above typically include:



The EU Mini One Stop Shop “MOSS”


MOSS allows returns and payments to be made from a single member state for electronic services sold to individuals throughout the EU. For EU businesses it means that they can submit in their home state; for non-EU businesses it opens up the opportunity to select a single jurisdiction of their choice in which to register (this is useful because despite efforts at standardisation the levels of bureaucracy and the attitude of tax authorities still varies considerably across the Union).

Essentia can assist in the selection of jurisdictions in which to register, the registration process and the submission of MOSS VAT returns on your behalf in line with the unique regulations in each Member State.

We are also experienced at helping with the commercial aspects of VAT registration, such as pricing of product given the various VAT rates it will face, ERP system updates and legal/contractual issues with customers and suppliers.