Collection of VAT on e-commerce

The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 2021, Revenue collected €3 billion on behalf of other member states via the VAT MOSS scheme. Up to 2019, member states were permitted to retain a portion of the tax collected under the union scheme on behalf of other member states. Revenue retained just over €812 million in this regard.