VAT ‘mini one stop shop’ (MOSS)

Are you one of the 60% of SME’s (Small Medium Enterprises) unaware of VAT changes coming from the start of next year? For businesses that provide ‘digital services’ to consumers that include downloaded apps, music, games and e-books, VAT will no longer be charged based on where the company is located, but the EU country where the customer is based.
Digital services include telecoms, satellite TV, the downloading of computer software, music, books and manuals. From 01 January 2015, the UK trader will need to identify where in the EU their non-business customer is located and apply the VAT rate for that country, instead of UK VAT. The customer’s location will be where the consumer is established, has their permanent address or usually resides.

The VAT Mini One Stop Shop (MOSS) has been introduced to save these businesses from having to register for VAT in every EU Member State in which they supply their services.

 Businesses can now register for the online service from 20 October 2014. Registration for the service has to be carried out by the business itself. Once registered, you can authorise us as your agent to act on your behalf for VAT MOSS. Please contact us if you think you may be affected by these new rules.