Revenue’s VAT Mini One Stop Shop (MOSS) service is now available and taxpayers can submit their registration details online.

As we reported previously in tax.point, the MOSS will come into operation on 1 January 2015. The MOSS service is intended to simplify the obligations of suppliers of Telecommunications, Broadcasting and Electronic services. The place of supply of such services to consumers (B2C) from 1 January will be the place where the consumer resides.

Businesses can now register online for the VAT MOSS service. EU businesses may submit their registration details via the My Services section of their ROS account.

HMRC launched their VAT MOSS service on 20 October and businesses in the UK are now able to register.

Further details on the MOSS are available from the Revenue website.