MOSS declaration

Last updated: 2022-04-19

Companies that sell digital services to private individuals within the EU must register the VAT in the country where the buyer lives.

To facilitate the reporting of VAT within the EU, the Swedish Tax Agency has created the Mini-One-Stop-Shop (MOSS) e-service. There, entrepreneurs report and pay the VAT to the Swedish Tax Agency, which then forwards the VAT to the correct countries.

There is no law that says companies need to use the MOSS service, but it is only intended to simplify the reporting of VAT in the area of ​​digital services to private individuals within the EU.