VAT MOSS / OSS
EU VAT system for non-EU digital service providers (Mini One Stop Shop / One Stop Shop).
Definition
VAT MOSS (now OSS) is the EU VAT system for digital services. Non-EU sellers (including Delaware LLCs) selling digital products to EU consumers must register and remit EU VAT through OSS. Single registration in one EU country covers all EU sales.
Context
Affects Delaware LLCs selling SaaS, ebooks, downloads, or other digital products to EU consumers.
Example
A Delaware LLC SaaS company sells to EU consumers. The LLC registers for OSS in one EU country (typically Ireland) and remits VAT collected.
Common pitfalls
- B2C sales to EU consumers trigger VAT; B2B sales typically reverse-charge.
- MoR services (Paddle, Lemon Squeezy) handle EU VAT compliance.
- Manual compliance is complex; consider MoR.