Two changes to the operation of the VAT mini one-stop-shop (VAT MOSS) for supplies of digital services will take effect from 1 January 2019.
Two changes to the operation of the VAT mini one-stop-shop (VAT MOSS) for supplies of digital services will take effect from 1 January 2019. These changes implement the first part of a package agreed by the EU in December 2017 aimed at improving cross-border e-commerce rules and tackling VAT fraud.
The two changes are:
HMRC has published two draft orders for consultation until 8 October:
Two changes to the operation of the VAT mini one-stop-shop (VAT MOSS) for supplies of digital services will take effect from 1 January 2019.
Two changes to the operation of the VAT mini one-stop-shop (VAT MOSS) for supplies of digital services will take effect from 1 January 2019. These changes implement the first part of a package agreed by the EU in December 2017 aimed at improving cross-border e-commerce rules and tackling VAT fraud.
The two changes are:
HMRC has published two draft orders for consultation until 8 October: