MOSS

Map of Europe representing international trade.
VAT between countries, simplified.
Union Scheme
Non-Union Scheme
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If your company is carrying on its activity in the EU, be aware of the special rules that apply to you.
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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.