V16.109 VAT Notes No 4 2014

V16.109 VAT Notes No 4 2014

VAT place of supply of service rule changes and introduction of the VAT Mini One Stop Shop

Register for the VAT Mini One Stop Shop now

Businesses can now register for the VAT Mini One Stop Shop (VAT MOSS) online service. A VAT MOSS registration will save businesses supplying digital services to consumers from having to register for VAT in every EU member state where they supply these services. Businesses must register themselves but can then authorise an agent to act on their behalf. The first VAT MOSS return will cover the period 1 January to

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