Start date for VAT Mini One Stop Shop (MOSS)
The new VAT Mini One Stop Shop (MOSS) service is available since 20 October 2014.
Businesses are able to register in the UK, though the service will not start operating until 1 January 2015, which is the date when all EU member states will implement the MOSS.
As readers will be aware, from 1 January 2015 the place of supply, and therefore taxation, of EU business-to-consumer supplies of digital services is changing. Currently the place of taxation is where the supplier is established, but from January it will be where the consumer lives.
The digital services affected include most types of broadcasting, telecommunications and e-service supplies. Examples range from telephone services, supplies of music, films and games to downloads of apps, images, text or other information.
The Irish Revenue have launched their VAT MOSS service and taxpayers can now register their details online (see here).
More information is available on the HMRC website.