Commentary

RCB/4/16 VAT MOSS—simplifications for businesses trading below the VAT registration threshold

Part V16 Forms and other HMRC material

RCB/4/16 VAT MOSS—simplifications for businesses trading below the VAT registration threshold

RCB/4/16 VAT MOSS—simplifications for businesses trading below the VAT registration threshold

Revenue & Customs Brief, Issue 4. 8 January 2016

Purpose of this brief

This brief outlines the simplifications available to businesses trading below the UK's VAT registration threshold (currently £82,000) that make supplies of digital services (telecommunications, broadcasting or electronically supplied services) to consumers in other EU member states. Some simplifications are already in place and this brief announces two new areas of help for the smallest businesses.

Who should read this brief

You should read this brief if you provide digital services to consumers or other non-business customers in other EU member states and your total turnover is below the UK VAT registration threshold.

Background

On 1

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