HMRC is publicising its new mini one stop shop (MOSS) VAT service for businesses supplying digital services across the EU. Businesses will be able to register for VAT MOSS from October 2014. The service will be available to use from 1 January 2015, when changes to the place of supply rules come into force. HMRC expects between 27,000 and 42,000 UK businesses to register, most of them SMEs.
Sally Beggs, deputy director of indirect tax at HMRC, said: ‘The VAT MOSS is a tool that saves digital services suppliers from having to register for VAT in every member state in which they sell such services. Businesses with their main operation or headquarters in the UK will register with HMRC to use the service. They can register for the online service and then authorise an agent to act on their behalf.’
HMRC guidance on the new VAT place of supply rules for digital services was published in May.
HMRC is publicising its new mini one stop shop (MOSS) VAT service for businesses supplying digital services across the EU. Businesses will be able to register for VAT MOSS from October 2014. The service will be available to use from 1 January 2015, when changes to the place of supply rules come into force. HMRC expects between 27,000 and 42,000 UK businesses to register, most of them SMEs.
Sally Beggs, deputy director of indirect tax at HMRC, said: ‘The VAT MOSS is a tool that saves digital services suppliers from having to register for VAT in every member state in which they sell such services. Businesses with their main operation or headquarters in the UK will register with HMRC to use the service. They can register for the online service and then authorise an agent to act on their behalf.’
HMRC guidance on the new VAT place of supply rules for digital services was published in May.
