Show Summary Details Revenue Material 1.1 What are the new place of supply rules? 1.2 What is the Mini One Stop Shop (MOSS)? 1.3 How does the MOSS work? 1.4 Who can use the MOSS scheme? 1.5 What about the current VAT on electronic services (VOES) scheme? 1.6 What kind of supplies can MOSS be used for? 1.7 When does the MOSS come into operation? 1.8 Is the scheme optional or mandatory? 1.9 I am registered for distance sales of goods in several Member States. Can I use MOSS? 1.10 Can a business established in Ireland whose turnover is below the VAT registration threshold use MOSS? 2.1 What is meant by a taxable person? 2.2 What is meant by a non-taxable person? 3.1 What legislation deals with MOSS? 4.1 The non-Union Scheme 4.2 The Union scheme 6.1 Where can I register ...