Mini One Stop Shop (MOSS) ― registration

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Mini One Stop Shop (MOSS) ― registration
  • Customer status
  • Determining the place of supply
  • Registering for UK VAT MOSS
  • Changes effective 1 January 2019
  • Micro businesses trading under the UK VAT registration threshold
  • Cancelling a MOSS registration
  • EU commission ― modernising VAT for cross border e-commerce
  • VAT returns and record keeping requirements
  • More information

This note should be read in conjunction with the Hiring goods, e-services, telecommunication services and radio and broadcasting services guidance note.

VATA 1994, Schs 3B, 4A, para 15; FA 2014, Sch 22; 815/2012/EU ; 904/2010/EU 

With effect from 1 January 2015, the VAT treatment of supplies of broadcasting, telecommunication and electronically supplied (BTE) services is amended. With effect from this date, all supplies subject to the impact of the use and enjoyment provisions will be liable to VAT in the country where the customer belongs. As a result, if a supplier provides BTE services to a private or non-business customer (B2C), then they will be required to register for VAT in the customer’s EU member state in order to account for VAT on the services provided. The customer will be required to account for VAT on (business to business) B2B supplies using the reverse charge; so if the supplier only provides BTE services to relevant business customers within the EU, then these new provisions do not apply to them.

See the Hiring goods, telecommunication services and radio and broadcasting services guidance note for more information on the VAT treatment of these types of services.

The EU Commission is aware that the revised VAT treatment may create a liability for suppliers to VAT register in up to 28 EU member states and that the administrative burden could be enormous for certain businesses. Therefore, the EU has introduced a new simplified VAT registration that enables businesses supplying B2C BTE services to VAT register in one EU member state in order to submit one EU VAT return that covers all EU member states, rather than VAT registering in all EU member states where relevant supplies are made. This new simplified arrangement can be used by EU and non-EU businesses. The scheme is called the MOSS and there are separate schemes for non-EU suppliers called the ‘non-Union VAT MOSS’

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