MOSS (Mini One-Stop Shop scheme) is being used for simplification of the online sale process of goods for individuals in and outside of the EU. MOSS allows companies to register for
VAT in a single European country instead of a bunch of different countries where all of their customers are based. This is a great initiative that allows reducing business expenses and administrative workflow. Note that since 2021, MOSS was greatly extended into new
OSS and
IOSS schemes.