# Moss — Expense Management

Moss by Nufin GmbH holds a panel rating of 4/5 from 6 AI judges (category median 3/5), as of 2026-10-29. Provenance: EU-Made; sovereignty: not determined.

- Vendor: Nufin GmbH (https://www.getmoss.com)
- Category: [Expense Management](https://whats-best.ai/software/expense-management.md)
- Provenance (editorial classification): EU-Made
- Canonical page: https://whats-best.ai/software/expense-management/moss
- Alternatives: https://whats-best.ai/software/expense-management/moss/alternatives ([markdown](https://whats-best.ai/software/expense-management/moss/alternatives.md))
- Data as of: 2026-11-04 · evaluated 2026-10-29 · oldest source captured 2026-10-28

**AI-generated.** Every score, rationale and verdict here is written by a panel of AI judges from public evidence — an analysis, not a hands-on test. Every fact quotes the vendor page it was read from. No score can be bought. How scores are made: https://whats-best.ai/methodology

## At a glance

- Vendor: Nufin GmbH
- Headquarters: Not stated on the vendor’s pages as of 28 Oct 2026
- Data hosting: Not stated on the vendor’s pages as of 28 Oct 2026
- Free plan: Not stated on the vendor’s pages as of 28 Oct 2026

## The panel's verdict

Moss is a spend management platform from Nufin GmbH and Moss GmbH, two Berlin-registered companies, covering corporate cards, reimbursements, accounts payable and accounting export. Its strongest ground is accounting export, scored 8 to 9, for DATEV Direct — a permanent two-way connection into DATEV Rechnungswesen with master data synchronised and receipts archived and auto-linked via Belege Online — followed by receipt capture at 7 to 9, with published accuracy of up to 99% across four intake routes. Cards and spend control sits at 7 to 8; reimbursement and VAT is a flat 7, on German and Austrian statutory per diems maintained in-product. The judges genuinely split on sovereignty, 5 to 7: the skeptic's 5 rests on US-headquartered Google Cloud Platform beneath 'developed and hosted in Germany' statements and differing issuer figures across pages, while the controller's and office manager's 7 weigh the Berlin registrations, BaFin licence 159024 and published certifications. Approval and policy scores 6 to 7, with no public information on deputies, escalation or amount-based routing. Pricing transparency is a flat 3 — the pricing page states no prices.

**Speaks for it:**
- DATEV Direct is documented as a permanent two-way integration into DATEV Rechnungswesen, with master data synchronised, postings delivered to batch processing and receipts auto-linked via Belege Online
- Receipt OCR is published at up to 99% accuracy, with 1 in 100 invoices needing manual correction, across photo, email inbox, Receipt Finder and TravelPerk intake
- German and Austrian statutory per diems are maintained in-product — Germany at €28 full day, €14 first and last day and €20 overnight with 20%/40% meal deductions, Austria at a €30 daily maximum
- Unlimited virtual cards carry per-card and per-transaction limits, merchant-category blocks and time windows, and are blocked automatically when receipts are overdue
- Moss GmbH holds BaFin e-money licence 159024, and the trust centre lists ISO 27001, SOC 2 Type 2 and a GoBD (IDW PS 880) confirmation

**Held against it:**
- The captured pages give different figures for the card issuer — Moss GmbH under its BaFin licence on some, Transact Payments Limited under the Gibraltar Financial Services Commission on others
- Hosting runs on Google Cloud Platform, a US-headquartered provider in an EU region, beneath 'developed and hosted in Germany' statements, and Pay with Moss runs through Airwallex (Netherlands) B.V., an EU entity of a non-EU parent
- Approval rules are documented per spend type in a fixed priority order, but we found no public information on deputies, escalation or routing by amount or cost centre
- We found no public information on a published data processing agreement or on the ownership structure
- We found no public information on a substitute receipt for lost originals, route-calculated mileage or VAT amounts read line by line from receipts

**Best for:**
- You run DATEV Rechnungswesen and want postings, master data and receipts synchronised directly into batch processing rather than exported by hand
- Your finance team needs German and Austrian statutory per diems and official-rate mileage maintained inside the expense product
- You want pre-spend control through unlimited virtual cards with per-card and per-transaction limits and automatic blocking for overdue receipts
- You need a documented receipt-to-posting trail for auditors, backed by a published GoBD (IDW PS 880) confirmation

**Avoid if:**
- You require an end-to-end European processing chain — hosting runs on US-headquartered Google Cloud Platform and Pay with Moss runs through Airwallex (Netherlands) B.V., an EU entity of a non-EU parent
- Your approval policy depends on deputies, escalation or amount-based routing — the documented rule book routes by spend type in a fixed priority order and the category scores 6 to 7
- You need VAT rates and amounts read line by line from receipts — the documented OCR fields are vendor, date and total amount
- You must confirm who issues your cards and under which regulator before signing — the captured pages give different figures for the issuer

## Scores by judge and criterion

Scores out of 5, each judge scoring independently against the published rubric (v1). "n/r" = not rated: the vendor publishes no price, or the judge found no public information on that criterion.

| Criterion | The Travelling Employee | The Office Manager | The Controller | The Finance Lead | The Tax Adviser | The Skeptic |
| --- | --- | --- | --- | --- | --- | --- |
| Receipt capture & expense claims | 4.5/5 | 4.5/5 | 4.5/5 | 4.5/5 | 4.5/5 | 3.5/5 |
| Company cards & spend control | 4/5 | 4/5 | 4/5 | 4/5 | 4/5 | 3.5/5 |
| Approval workflows & expense policy | 3/5 | 3.5/5 | 3.5/5 | 3.5/5 | 3/5 | 3/5 |
| Reimbursement, travel allowances & VAT | 3.5/5 | 3.5/5 | 3.5/5 | 3.5/5 | 3.5/5 | 3.5/5 |
| Accounting handoff & DATEV | 4.5/5 | 4.5/5 | 4/5 | 4.5/5 | 4.5/5 | 4/5 |
| European sovereignty | 3/5 | 3.5/5 | 3.5/5 | 3/5 | 3/5 | 2.5/5 |
| Pricing transparency | n/r | n/r | n/r | n/r | n/r | n/r |
| **Weighted verdict** | **4/5** | **4/5** | **4/5** | **4/5** | **4/5** | **3.5/5** |

### The judges

- **The Travelling Employee** (v1.0): A sales engineer on the road three days a week, with hotel bills in three currencies and a glovebox full of parking tickets. Wants to photograph a receipt and be done, mileage and per diems worked out without a spreadsheet, a company card so private money is never spent, and the money back on the account within days rather than at the end of the quarter.
- **The Office Manager** (v1.0): Runs the office of a thirty-person agency and is the one who chases missing receipts every month. Wants a card for each project lead with a limit she sets, software subscriptions on their own virtual cards, receipts that arrive without reminders, an export the tax adviser accepts, and a monthly price she can work out before the trial ends.
- **The Controller** (v1.0): Owns the travel and expense policy of a manufacturer with four legal entities and twelve hundred staff. Wants approval chains by cost centre and amount, limits checked before a claim is submitted rather than after it is paid, duplicates and private spending caught, budgets that cards draw from, and an audit trail that shows who approved and changed what.
- **The Finance Lead** (v1.0): Closes the month for a hundred-and-fifty-person Mittelstand company and books card spend from three banks. Wants card statements that reconcile by themselves, booking proposals with account, tax key and cost centre, receipts that reach DATEV with the booking, reimbursements paid in one SEPA run, and nothing that has to be retyped.
- **The Tax Adviser** (v1.0): A Steuerberaterin whose clients send their expenses from five different tools. Wants per diems and mileage at the statutory rates, the input VAT read from a receipt that actually qualifies for the deduction, substitute receipts only where the law allows them, scanned originals archived GoBD-compliant, and bookings that arrive in DATEV with the receipt image attached.
- **The Skeptic** (v1.0): Has seen "no more expense reports" turn into a card programme with a currency fee on every hotel abroad and a per-user price that counts everyone who ever logged in. Reads "DATEV integration" that means a CSV, "AI receipt scanning" with no word on where the receipts are read, card terms that leave the issuer unnamed, and subprocessor lists that stop at the hosting provider — and asks what leaving would cost.

## European sovereignty — proven facts

Built only from facts on the vendor's own pages; a dimension we could not prove is left open, never scored as zero. Headline: not determined.

| Dimension | Finding | Points | Source |
|---|---|---|---|
| Legal entity | Not determined | — | — |
| Hosting location | Not determined | — | — |
| Hosting options | Not determined | — | — |
| Open source | Not determined | — | — |
| Data processing agreement | Not determined | — | — |
| Transfer impact assessment | Not determined | — | — |

## Key facts

Each fact is the vendor's own statement, cited to the source page it was read from ([S*n*] → Sources).

**Compliance**
- Access control domain: Access Control · 10 · 3 [S9]
- Airwallex authorisation: authorised e-money institution · De Nederlandsche Bank [S6]
- Bafin license: e-money institution · BaFin · 159024 [S2]
- Bcdr domain: Business Continuity and Disaster Recovery · 7 [S9]
- Card issuer: Moss GmbH · Mastercard · BaFin · 159024 · e-money institution [S3]
- Card issuer: Cards issued by Transact Payments Limited, regulated by Gibraltar FSC, reg. no. 108217 [S14]
- Controls total: 49 [S9]
- Csa star registry: yes [S9]
- Data protection documents: Informationen zum Datenschutz und zu Cookies (PDF) · Data Privacy and Cookie Policy (PDF) [S7]
- Documents total: 12 [S9]
- Gobd certification: request · yes [S9]
- Information security policy: request · yes [S9]
- ISO 27001: yes · download [S9]
- Moss bafin license: authorised e-money institution · BaFin · 159024 [S6]
- Pentest report: request · yes [S9]
- Regulator: e-money institution · BaFin · 159024 [S5]
- Security whitepaper: download · yes [S9]
- SOC 2 type2: request · yes [S9]
- Statement of applicability: request · yes [S9]

**Hosting**
- Developed and hosted in germany: Germany [S7]
- Developed hosted: Germany [S3]
- Developed hosted: Germany [S12]
- Development location: Developed and hosted in Germany [S14]
- Germany: Germany [S2]
- Issuer: Transact Payments Limited [S12]
- Issuer regulation: Gibraltar Financial Services Commission · 108217 [S12]
- Location: Germany · Germany [S5]
- Location: Germany · Germany [S10]
- Provider: EU · Cloud Infrastructure Hosting · Google Cloud Platform [S9]

**Integrations**
- Accounting export: Accounting software export [S10]
- Accounting mapping: invoices · reimbursements · card transactions · yes [S19]
- Accounting systems: DATEV (DUO and Direct) · AFAS · Exact Online · Exact Globe · MS Dynamics 365 Business Central · Oracle NetSuite · QuickBooks Online · SAP Business One · Twinfield · Xero [S19]
- API AI tools: expense classification · anomaly detection · spend analysis [S19]
- API automation tools: n8n [S19]
- API bi tools: Google BigQuery · Looker Studio · Metabase · Power BI [S19]
- API docs: yes [S5]
- API export: yes [S16]
- API writeback examples: suppliers · cost centres [S19]
- Belege online optional: yes · yes · yes [S18]
- Belege online receipt linking: yes · yes [S18]
- Count: accounting · ERP · HR · productivity · 40 [S1]
- Count: 50+ [S5]
- Datev access controls: yes · yes [S18]
- Datev direct no intermediary: no · no [S18]
- Datev direct overview: Moss · DATEV Direct · DATEV Rechnungswesen [S18]
- Datev direct two way: two-way [S18]
- Datev duo compatible alongside: yes [S18]
- Datev hosted environments: DATEV SmartIT · DATEVasp [S18]
- Datev hosting models: DATEV · tax advisor · IT partner · own server · yes [S18]
- Datevconnect technical interface: Riecken Web Services · DATEVconnect · certified integration partner, cloud gateway [S18]
- Erp: Native ERP integrations or Moss API with controlling dimensions support [S14]
- Erp API: native ERP integrations · Moss API [S2]
- Erp API: yes · yes [S3]
- Export CSV: yes [S19]
- Master data import from datev: expense accounts (chart of accounts) · supplier accounts · cost centres (KOST1) · cost carriers (KOST2) [S18]
- Posting transfer: reviewed, approved, correctly coded · DATEV Rechnungswesen [S18]
- Postings in batch processing: DATEV batch processing [S18]
- Reimbursement direct export systems: DATEV · Exact Online · Xero · AFAS · SAP Business One · Safe 50 · MS Dynamics 365 Business Central · QuickBooks Online [S16]
- Reimbursement download formats: XML DATEV · CSV DE · CSV EN · ZIP · ZIP flat structure · custom [S16]
- Sftp delivery: yes · yes · yes [S19]
- Supplier number leading in datev: DATEV [S18]
- Supplier sync moss to datev: yes · yes [S18]
- Supported transaction types: credit card transactions · incoming invoices (AP) · expenses and reimbursements · payments from Moss Wallet · other account movements · prepaid expense postings (ARAP) [S18]
- Travelperk: Direct integration · TravelPerk [S10]

**Legal**
- Airwallex entity: Airwallex (Netherlands) B.V. · e-money and payment services for Pay with Moss · 77519256 [S6]
- Bafin license: e-money institution · Moss GmbH · BaFin · 159024 [S7]
- Card issuer: Moss GmbH · Mastercard [S7]
- Card issuer: Moss GmbH · Mastercard [S5]
- Card issuer: Transact Payments Limited [S10]
- Card issuer regulator: Gibraltar Financial Services Commission · 108217 [S10]
- Cards issuer: Moss GmbH · Mastercard [S2]
- Copyright entity: 2019-2026 · Nufin GmbH [S2]
- Copyright entity: Nufin GmbH [S3]
- Copyright entity: Nufin GmbH [S5]
- Copyright holder: Nufin GmbH [S7]
- Entity: Nufin GmbH [S12]
- Entity: Nufin GmbH [S14]
- Moss entity: Saarbrücker Str. 37A, 10405 Berlin, Germany · Moss GmbH [S6]
- Moss registration: Amtsgericht Charlottenburg (Berlin) · HRB 219201 [S6]
- Moss VAT id: DE335123823 [S6]
- Mstv responsible: section 18 para. 2 MStV · Seth Bindernagel [S6]
- Nufin entity: Saarbrücker Str. 37A, 10405 Berlin, Germany · Nufin GmbH [S6]
- Nufin registration: Amtsgericht Charlottenburg (Berlin) · HRB 209209 [S6]
- Nufin section 34c permission: section 34c para. 1 GewO · District Office (Bezirksamt) Mitte von Berlin, 13341 Berlin, Germany [S6]
- Nufin VAT id: DE326179053 [S6]
- Operator: Nufin GmbH [S10]
- Privacy policy: yes [S9]
- Terms of service: yes [S9]

**Pricing**
- Always included platform: customer service · mobile app · financial integrations [S2]
- Credit billing cycles: yes [S3]
- Credit eligibility: yes [S3]
- Credit interest: 0 [S3]
- Custom model: custom package design [S2]
- Debit funding: debit [S3]
- Free start: yes [S5]
- Free tier: Moss Platform always included; no prices stated on this page [S12]
- Model: Modular pay-as-you-grow pricing: base modules plus add-ons [S14]
- Paid plan funding: debit · credit · yes [S5]
- Paid plan onboarding: 1:1 [S5]
- Paid plan users: yes · yes [S5]

**Product**
- Accounting close: accounting close: capture, coding, matching, booking, reconciliation [S1]
- Accounting sync: yes [S2]
- Accounting sync: yes [S3]
- Accounts payable: invoice capture, approval and payment workflow [S1]
- Accounts payable: yes · yes · yes [S3]
- Accounts payable: yes [S5]
- Accounts payable: Accounts payable with customisable review process, OCR automation, one-click payments [S14]
- Accounts payable module: yes [S2]
- Addon advanced controlling: budget tracking, spend insights, flexible approval flows [S12]
- Addon AI accounting: AI pre-accounting, spend attribution, cost centre tracking, mandatory-field enforcement [S5]
- Addon AI accounting: AI Pre-Accounting, cost-centre tracking, mandatory-field control [S12]
- Addon controlling: budget tracking, spend insights, flexible approval flows [S5]
- Addon erp: yes [S5]
- Addon erp: yes · yes [S12]
- Addon procurement: procure-to-pay workflow with budgets, requests and purchase orders [S5]
- Addon procurement: budget oversight, purchase request handling [S12]
- Advanced controlling: yes · yes [S3]
- Advanced controlling: Budget tracking, spend insights, flexible approval flows [S14]
- Advanced controlling addon: yes [S2]
- AI accounting: AI Pre-Accounting with spend attribution, cost-centre tracking, mandatory-field control [S14]
- AI accounting addon: yes [S2]
- AI accuracy: 90 [S1]
- AI categorisation: Mandatory fields and AI-powered categorisation [S14]
- AI control: AI prepares and asks before acting; decisions logged and reversible [S1]
- AI pre accounting: yes · yes [S3]
- AI pre accounting: yes · yes [S12]
- Ap preaccounting: yes [S5]
- API exists: yes [S19]
- API write access: yes · some data types [S19]
- Approval draft mode: Draft/edit mode lets admins edit approval rules without immediately publishing; options include create, edit, reorder priority, delete, duplicate rules [S15]
- Approval routing: yes [S2]
- Approval routing visibility: Users can inspect which approval rule selected each approver via the Comments & Activity section of a spend item [S15]
- Approval rule priority: Approval rules are evaluated top to bottom; first matching rule applies, so specific rules should be placed first [S15]
- Approval spend types: Approval rules can be built per spend type: invoices, reimbursements, card transactions, card requests [S15]
- Approval workflows: Custom approval workflows that enforce themselves [S14]
- Appstore rating: 4.6 [S2]
- Appstore rating: 4.6 · App Store [S14]
- Austria calculation rule: 12/12 · yes [S17]
- Austria domestic meal reductions: -50 · -100 [S17]
- Austria domestic rates: yes · yes · 30 [S17]
- Austria international meal reductions: 0 · -66.67 [S17]
- Austria rate logic: 30 · 0 · 2.5 [S17]
- Automation rules accounting details: Automation rules for accounting details [S10]
- Budget for 2plus users: Budgets are recommended for 2+ users working in the same team or project [S13]
- Budget tracking realtime: yes [S2]
- Budgets multi user: Budgets allow multiple users to spend from the same budget and a single user to spend via multiple sources: cards, invoices, reimbursements [S13]
- Card controls: yes [S5]
- Card features included: yes · yes [S3]
- Card freeze: yes [S12]
- Card limits: Purpose-specific cards with custom limits [S14]
- Cards module: end of each billing cycle · unlimited [S2]
- Corporate cards: virtual and physical corporate cards with limits and real-time tracking [S1]
- Corporate cards: yes [S5]
- Corporate cards: Unlimited virtual cards, customisable limits, automated receipt fetching; credit balance settled at end of billing cycle [S14]
- Currency acceptance: 150+ [S3]
- Custom accounting rules: yes [S2]
- Custom mileage rates: yes [S2]
- Custom per diem policies: Per diem policies configurable per company [S17]
- Custom submitter fields: yes [S2]
- Customer count: 7500 [S1]

**Support**
- Complaints bundesbank: Deutsche Bundesbank dispute resolution centre, Frankfurt am Main · BaFin, Bonn [S6]
- Customers: 7500 [S12]
- Documentation access: request [S9]
- Help center: yes [S2]
- Trust center: yes [S5]

92 more facts on the canonical page: https://whats-best.ai/software/expense-management/moss

## Questions

### Is Moss European?

Yes. whats-best.ai classifies Moss as EU-Made.

### Where does Moss store data?

Not stated on the vendor’s pages as of 28 Oct 2026.

### Does Moss have a free plan?

Not stated on the vendor’s pages as of 28 Oct 2026.

### What are the best alternatives to Moss?

As of 3 Nov 2026, the panel rates [N2F (3.5/5)](https://whats-best.ai/software/expense-management/n2f), [Spendesk (3.5/5)](https://whats-best.ai/software/expense-management/spendesk) and [Pleo (3.5/5)](https://whats-best.ai/software/expense-management/pleo) highest among the other 18 Expense Management products evaluated. Ratings that look equal are rounded to half stars; the order uses the unrounded rating, then the name. The highest-rated European alternative is [Spendesk](https://whats-best.ai/software/expense-management/spendesk) (EU-Made). Ratings are the AI panel’s opinion, formed from public evidence: [how scores are made](https://whats-best.ai/methodology#ordering). The full list, with European products first: [Moss alternatives](https://whats-best.ai/software/expense-management/moss/alternatives).

## Head-to-head

- [Moss vs Pleo](https://whats-best.ai/compare/moss-vs-pleo.md)
- [Moss vs Candis](https://whats-best.ai/compare/candis-vs-moss.md)

## What this page leaves out

- 14 product facts could not be confirmed on the vendor’s page as captured and were left out of this page and of the panel’s material.
- 10 pricing facts could not be confirmed on the vendor’s page as captured and were left out of this page and of the panel’s material.
- 5 integrations facts could not be confirmed on the vendor’s page as captured and were left out of this page and of the panel’s material.
- 5 legal facts could not be confirmed on the vendor’s page as captured and were left out of this page and of the panel’s material.
- 4 compliance facts could not be confirmed on the vendor’s page as captured and were left out of this page and of the panel’s material.
- 2 hosting facts could not be confirmed on the vendor’s page as captured and were left out of this page and of the panel’s material.
- 1 support fact could not be confirmed on the vendor’s page as captured and was left out of this page and of the panel’s material.
- 3 sovereignty dimensions could not be confirmed on the vendor’s own pages and are shown as unknown.
- 6 of the readings below were written against an earlier fact sheet — a fact has been corrected, added or pulled since. Until the panel next runs on this product you are reading the older judgement.

## Sources

- [S1] Vendor homepage: https://www.getmoss.com/ (checked 2026-10-28)
- [S2] Features page (reimbursements): https://www.getmoss.com/reimbursements (checked 2026-10-28)
- [S3] Features page (company cards): https://www.getmoss.com/corporate-credit-card (checked 2026-10-28)
- [S4] Integrations page: https://www.getmoss.com/integrations (checked 2026-10-28)
- [S5] Pricing page: https://www.getmoss.com/pricing (checked 2026-10-28)
- [S6] Legal notice: https://www.getmoss.com/imprint (checked 2026-10-28)
- [S7] Privacy policy: https://www.getmoss.com/privacy-policy (checked 2026-10-28)
- [S8] Security / trust page: https://www.getmoss.com/security (checked 2026-10-28)
- [S9] Security / trust page: https://trust.getmoss.com/ (checked 2026-10-28)
- [S10] Receipt capture & expense claims — found from sitemap: https://www.getmoss.com/en-gb/corporate-cards/receipts (checked 2026-10-28)
- [S11] Receipt capture & expense claims — found from sitemap: https://help.getmoss.com/en/articles/9207423-data-extraction-ocr (checked 2026-10-28)
- [S12] Company cards & spend control — found from sitemap: https://www.getmoss.com/en-gb/corporate-cards/virtual-cards (checked 2026-10-28)
- [S13] Company cards & spend control — found from sitemap: https://help.getmoss.com/de/articles/7127996-f-wann-sollte-ich-ein-budget-und-wann-eine-projektkarte-erstellen-budgets-und-kartenlimits (checked 2026-10-28)
- [S14] Approval workflows & expense policy — found from sitemap: https://www.getmoss.com/en-gb/approval-policies (checked 2026-10-28)
- [S15] Approval workflows & expense policy — found from sitemap: https://help.getmoss.com/en/articles/10511253-create-and-manage-approval-rules (checked 2026-10-28)
- [S16] Reimbursement, travel allowances & VAT — found from sitemap: https://help.getmoss.com/en/articles/6819629-how-to-export-reimbursements (checked 2026-10-28)
- [S17] Reimbursement, travel allowances & VAT — found from sitemap: https://help.getmoss.com/en/articles/6886723-per-diems-in-germany-and-austria (checked 2026-10-28)
- [S18] Accounting handoff & DATEV — found from sitemap: https://help.getmoss.com/en/articles/8540292-overview-datev-direct-integration (checked 2026-10-28)
- [S19] Accounting handoff & DATEV — found from sitemap: https://help.getmoss.com/en/articles/14595994-export-data-using-the-moss-api (checked 2026-10-28)

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Cite as: whats-best.ai, "Moss — Expense Management", AI panel analysis, as of 2026-11-04. https://whats-best.ai/software/expense-management/moss

Corrections: https://whats-best.ai/correct/1073?target=page