• Supply of Digital Services and VAT Mini One Stop Shop (MOSS) Guidance

    Supply of Digital Services and VAT Mini One Stop Shop (MOSS) Guidance

    If your business has supplied digital services to consumers in the EU, you can register for HM Revenue and Customs’ (HMRC’s) VAT MOSS scheme if your business is:

    • based in the UK (union VAT MOSS scheme)

    • a non-EU businesses (non-union VAT MOSS scheme)

    You can submit a single calendar quarterly return and VAT payment to HMRC, who will send the appropriate information and payment to each relevant member state’s tax authority.

    THE PLACE OF SUPPLY TO CONSUMERS

    Currently, the place of taxation for digital services [e.g. Video on demand, Downloaded applications (or ‘apps’), Music downloads, Gaming, E-books ...