VAT Mini One Stop Shop (VAT MOSS) is a way of paying VAT on supplies of certain digital services if either:

  • you are a UK business who makes supplies to consumers in other EU member states
  • your business is based outside the EU and you make 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.

Read the VAT place of supply rules if your business sells digital services to consumers in the EU. This includes a threshold for UK businesses to determine the place of supply from 1 January 2019.

Further details of the MOSS service will be coming soon inthe meantime if you need any further information please register below or email us.