Providing Digital Services – Have you registered for VAT MOSS?

As previously posted on this site, if your business supplies digital services to consumers in the EU, you have 2 options:

1. Get on to the VAT Mini One Stop Shop (MOSS) scheme with Her Majesty’s Revenue and Customs (HMRC) or

2. Register for VAT within every country you supply services to.

In the previous post, in order to be eligible for the VAT MOSS scheme, the need for your company to be registered in the UK was emphasised; bear in mind, however, that businesses in countries based outside the EU can also apply to go on the scheme, albeit a slightly different one.

Businesses established in the UK go on the Union VAT MOSS scheme while businesses based outside the EU can apply for the Non-Union VAT MOSS scheme.

More details on both schemes can be found HERE.

NOTE that businesses selling via a third party do not need to register for any of the above schemes so, for example, if you sell via Amazon, you do not need to do anything as Amazon will have to report to the tax authorities. For more info on this, have a look at this MOSS flowchart.