The small one-stop shop comes in force from  January 1st, 2015 and enables taxable persons providing telecommunications, radio and television services and electronically supplied services to non-taxable persons in Member States where they do not have an establishment to pay the VAT due on those services provided via an online portal in the Member State in which they are registered for tax purposes. This regime is optional and is a simplification measure following the amendment of VAT regulations governing the place of provision of services, under which the provision of services takes place in the Member State of the customer and not in the Member State of the service provider. This scheme allows taxable persons to avoid being entered in the VAT registers in each Member State of consumption separately.

The MOSS has stopped operating as of July 1st, 2021 and was replaced by the OSS (One Stop Shop (OSS) | ΑΑΔΕ (aade.gr)).

The present page shall remain active only for submission of corrective returns concerning periods before July 1st, 2021. For any other action, please use the functionality provided by the application of the OSS ( One Stop Shop (OSS) | ΑΑΔΕ (aade.gr) ).

• contact email:el.moss@mofadm.gr

The guide, explanatory notes and Regulations are posted in English on the European Union website

• Link to the European Commission’s