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

January 2015

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 31 March 2015. The return will be available for completion, online, from 1 April 2015 and needs to be filed and paid by 20 April 2015.

Businesses should start planning for these changes now as they come into effect on 1 January 2015. Businesses will need to keep records about the digital services they supply and where their customers are located. This information will be needed to complete their VAT MOSS returns.

Please speak to one of our VAT Consultants if you are unsure what MOSS means for you.

Please contact us for further information

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