MOSS
The Union Scheme applies when the supplier is a taxable person established in the Portuguese territory, (meaning that has in this territory the place of establishment or a fixed establishment), supplying telecommunications services, broadcasting and television services and electronically supplied services to non-taxable persons resident or established in the Community.
The Non-Union Scheme applies when the supplier is a taxable person not established in the EU, (meaning that doesn't have in this territory the place of establishment or a fixed establishment, are not registered or required to be registered for VAT in the EU), supplying telecommunications services, broadcasting and television services and electronically supplied services to non-taxable persons resident or established in the Community.