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STATE OF NEW YORK DIVISION OF TAX APPEALS ___ In the Matter of the Petition:of:RONALD J. MOSS:DETERMINATION for Redetermination of Deficiencies or for :Refund of New York City Personal Income Tax

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What is moss?

Moss is a type of small, non-vascular plant that typically grows in damp or shady locations.

Who is required to file moss?

Businesses that sell digital services to customers in other EU countries are required to file moss.

How to fill out moss?

To fill out moss, businesses need to register for the Mini One Stop Shop (MOSS) scheme with their tax authorities and submit a quarterly return.

What is the purpose of moss?

The purpose of moss is to simplify the VAT compliance process for businesses that sell digital services across EU borders.

What information must be reported on moss?

Businesses must report the total value of digital services sold to customers in other EU countries and the VAT rate applicable.

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