The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This note should be read in conjunction with the Hiring goods, e-services, telecommunication services and radio and broadcasting services and Mini One Stop Shop (MOSS) ― registration guidance notes.
Once the business has registered for the MOSS then any VAT due on relevant supplies of broadcasting, telecommunication and e-services (BTE) to customers (B2C) made within the EU on or after 1 January 2015 must be accounted for using the scheme. The scheme cannot be used to report supplies to consumers located in the same EU member state as the supplier.
The MOSS scheme returns are submitted electronically and the scheme return covers a calendar quarter. Businesses can partially complete, save and submit its MOSS return online. If the business has multiple entries then it will be able to upload its data using an open document format spreadsheet that will be published online.
A business that is registered with HMRC to use the MOSS scheme must ensure it submits the scheme return to HMRC and pays the relevant amount of VAT to HMRC within 20 days after the end of the VAT return period. The following reporting requirements will apply:
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