New guidance on registering for the VAT MOSS scheme

HMRC have updated guidance on registering for the VAT Mini One Stop Shop (VAT MOSS) scheme, with new information about invoicing, leaving the scheme and which return to use.

The advice, called ‘Register for the VAT Mini One Stop Shop scheme’, explains how to register and use the VAT Mini One Stop Shop to report and pay VAT due on sales of digital services to consumers in the EU. VAT MOSS is a way of paying VAT on supplies of certain digital services if either:

  • a UK business makes supplies to consumers in other EU member states.
  • a business is based outside the EU and makes supplies to EU consumers.

For UK businesses making cross-border supplies where the place of supply is another EU member state, there is no registration threshold and VAT is charged at the rate due in the consumer’s country. Where a business based outside the EU makes supplies of digital services to consumers in the EU, the place of supply will be where the consumer is located. Special rules apply to digital services – see https://tinyurl.com/y7tc6e3k.

The guidance has been updated with new information about invoicing, leaving the scheme and which VAT MOSS Return to use to declare VAT.

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