MOSS

Map of Europe representing international trade.
VAT between countries, simplified.
Union Scheme
or
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.