About Mini One Stop Shop The Mini-One-Stop-Shop (MOSS) of Cyprus is an online electronic portal, to allow for the simplified implementation of the new Council Regulation (143/2008), under which, the supply of telecommunications, broadcasting and electronic services, to private individuals or non-business customers will be taxed in the Member State of the customer and not the Member State of the supplier. This allows taxable persons to avoid registering in each Member State of consumption, in which they do not have an establishment, to account for the VAT due for their supplies to other Member States of the European Union, using this Web Portal and hence being identified in Cyprus. How-To Instructions How-To Learn more about Mini One Stop Shop? You can download the guides available at the right hand side of the page, or contact us using the contact details available at Contact Us page. How-To Access the Mini One Stop Shop? First, You need to Register by Signing up for access through the Register form page. Then use the Verification Code to validate your email account and activate your MOSS Username. Finally use your username and password from the Log In page to gain access to the MOSS Services. Frequently Asked Questions Q: When can I use a MOSS special scheme? A: The special schemes come into force on 1 January 2015, but you can Register for a special Scheme starting 01 October 2014. Q: Who can register for the mini One Stop Shop? A: Any taxable person who makes supplies of telecommunications, broadcasting or electronically supplied services to non-taxable persons, in a Member State where that taxable person has no establishment and is neither registered nor otherwise obliged to register, can register under a Mini One Stop Shop scheme. Q: Where can I find more about Mini One Stop Shop? A: You can download the guides available at the right hand side of the page, or contact us using the contact details available at Contact Us page.