To use the Union VAT MOSS scheme you need to be registered for UK VAT. If you’re already registered for VAT in the UK please contact us and we will advise you further.
If you are not registered for VAT then we can assist in obtaining a VAT registration number for your business and subsequently register it under the VAT MOSS scheme. We can assist in filing the necessary VAT returns and also deal with all the paperwork on your behalf.
To use VAT MOSS you must register by the 10th day of the month following your first digital services supply. So, for example, if you make supplies on 8 January 2015 and want to use the scheme, you must register by 10 February 2015. Your scheme registration will then be back-dated to the date of the first cross-border digital services sale on 8 January.
These VAT registration arrangements are only available to you if you meet all of the following criteria:
- you are a UK-based supplier of digital services
- you wish to use the VAT MOSS
- your UK taxable turnover is below the UK-VAT registration threshold -currently £81,000
If you make taxable supplies of digital services to consumers in other EU member states, and your UK taxable turnover is below the UK VAT registration threshold, you can use the VAT MOSS to account for the VAT due in other EU member states, but you don’t need to account for and pay VAT on sales to your UK consumers.
If you don’t register for the Union VAT MOSS with HMRC, you will have to register for VAT with the tax authorities in every member state where you make supplies to consumers.