In simple terms, the business registers for MOSS in one Member State (known as the Member State of identification) and electronically submits quarterly MOSS returns in respect of its supplies of telecommunications, broadcasting and e-services to non-taxable persons in Member States in which it is not established (known as the Member States of consumption) along with the VAT due to these Member States. These returns, along with the VAT paid, are then transmitted by the Member State of identification to the corresponding Member State(s) of consumption via a secure network.