Registering with and using VAT MOSS

  • Price: £3.60
  • Published: August 2015
  • Type: Business Information Factsheet
  • Format: PDF

Since January 2015, VAT on digital services supplied to consumers in European Union (EU) member states must be paid in the consumer's country, not in the country where the supplier is located.

The VAT Mini One Stop Shop (VAT MOSS) is an EU scheme that allows digital service suppliers to account for VAT on their business-to-consumer sales in other EU countries by submitting a single quarterly return, instead of having to register separately for VAT in each of the EU countries they supply to. UK firms can register for the VAT MOSS scheme via HM Revenue and Customs (HMRC) Online Services.

This factsheet explains what has changed and outlines the practical impact of the new rules on small firms supplying digital services to consumers in other EU member states. It explains their VAT registration options and outlines how to register with VAT MOSS and submit returns and payments.

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