What was the Mini One Stop Shop (MOSS)?

A Mini One Stop Shop (MOSS) made it easier to sell digital products and services in other EU countries. Instead of registering for VAT in every EU country where you had customers, you only registered for VAT in your country.

In July 2021, the Mini One Stop Shop was replaced by the One Stop Shop (OSS). It works the same way, but it also covers physical goods and other services.

More information – europa.eu

How VAT works in Germany