VAT MOSS compliance

Follow the rules for Electronically Supplied Services in the EU

If you offer electronically supplied services such as information downloads and eBooks to consumers in the EU then you need to follow the VAT rules.  Since January 1st 2015 VAT needs to be calculated on the basis of the appropriate rate in the purchaser’s country.

register for VAT MOSS if you sell electronic services into EU countriesFortunately you don’t need to VAT register in every single EU country.  Instead you can register in the VAT mini-one-stop-shop (MOSS) which allows you to submit a single VAT MOSS return and payment to HMRC once a quarter. HMRC then sends the relevant information and payment to the appropriate tax authorities.

If your turnover is below the VAT threshold you will have to register for VAT before you join the MOSS scheme.  You then send in nil UK VAT return.

VAT MOSS will still be applicable (in a slightly different form) even when the UK leaves the EU. So it pays make sure you are compliant.

More details on the scheme are available on the HMRC website.

If you have any questions about the VAT MOSS system or you need help sorting out VAT MOSS returns contact Lewis Smith & Co. today.

Call 01384 235549 or email to set up an appointment.


Lewis Smith & Co. – Tax Planning Experts. CGT, CT, Income Tax and VAT