The Mini One Stop Shop (or better known as MOSS) came into force on 1 January 2015, this allows taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in the Member State in which they are identified. This scheme is optional, and is a simplification measure following the change to the VAT place of supply rules, in that the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows these taxable persons to avoid registering in each Member State of consumption. The mini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically supplied services to non-taxable persons by suppliers not established in the European Union.
The Mini One Stop Shop is divided into two schemes; EU scheme and Non-EU scheme. For further information on these topics you may also wish to download the Explanatory Notes on the EU VAT changes to the place of supply rules and the Guide to the VAT Mini-One-Stop-Shop from the following links.