Tag Archives: MOSS

HMRC Update VAT MOSS Guidance

HMRC this week updated their guidance on the system for VAT and MOSS, mini one stop shop. The MOSS registration system allows a direct seller of digital or electronic services by automated means, eg apps or e-books, to private consumers … Continue reading

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VAT MOSS Burden

The VAT and mini one-stop shop (MOSS) system is four months old and it is reported 350,000 UK business have been impacted by the tax rules, against a HMRC estimate of just 5,000. The administrative burden throughout the Europe has … Continue reading

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HMRC Publish VAT Moss Guides

VAT Mini One Stop Shop (MOSS) forms and guides have been published by HMRC, both for EU and for non-EU / rest of the world, and are available on the section of the UK government .gov.uk website. Eamon McNicholas Tax … Continue reading

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VAT Notes 2015 No.1 – Place of Supply and MOSS

HMRC have released their VAT Notes 2015 issue number 1. This includes a reminder that under the new VAT electronic place of supply rules, and the Mini-One Stop Shop (MOSS) facility, a business has until the 10th of the month … Continue reading

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Luxembourg Compensated by EU for Changes to VAT Place of Supply Rules

Luxembourg knows how to play the EU tax game to its advantage. For years Luxemburg has done very well by getting a VAT slice off the top of VAT that, morally and economically, belonged to sales in other countries. The … Continue reading

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VAT and MOSS for E-Services to EU from January 2015

The changes to e-trading into the EU started on 1st January 2015 and will have a big impact for any UK business selling business-to-consumer (B2C) to the EU. From 2015 digital services will taxed for VAT in the place of … Continue reading

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New VAT Notice 700 “The VAT Guide”

HMRC have published a new VAT Notice 700 “The VAT Guide”, their primary guide to VAT. The new edition is dated January 2015, and replaces the August 2013 version. The main technical change is on the new place of supply … Continue reading

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