Ireland Revenue has announced that registration for the VAT Mini One Stop Shop (MOSS) is now available online for both EU and non-EU business. MOSS is an optional scheme which allows businesses that supply telecommunications, broadcasting or e-services to consumers in Member States in which they do not have an establishment to account for the VAT due on those supplies.
Businesses can register now, but registration will not be fully processed until 1 October 2014.
Further details may be foun…