Digital services to consumers


VATMOSS – Are you ready

Posted on December 1st, by Helen in VAT. Comments Off

So are you ready for VATMOSS – or are you still wondering what it means?

Well, let me help you.

From 1st January 2015 selling digital services to customers in the EU just gets a whole load more complicated. Because from 1st January 2015 you will have to charge VAT at the rate that applies in the country of the consumer. AND you will have to adopt their invoice rules – so you may need to add extra information to the invoices.

So why do we call it VATMOSS and not something else?

Well VATMOSS stands for VAT Mini-One-Stop-Shop. To overcome one of the hurdles HMRC have set up a single place online to register for all the countries you sell into.

This doesn’t help you to get your invoicing system ready but it is a small acknowledgement of the complexity involved.

If you think this … Read More »


VAT on digital services to consumers

Posted on July 25th, by Helen in VAT. Comments Off

Did you know that you will have to charge VAT on digital services to consumers from 1st January 2015?

On 1 January 2015, The European Union (EU) VAT place of supply of services rules will change for business to consumer (B2C) supplies of broadcasting, telecommunications and e-services (digital services). A consumer means a private individual.

These changes will affect all businesses that supply digital services to consumers, whether or not they are registered for UK VAT. This is because there are no registration limits for digital service supplies made to consumers outside the UK. Any business supplying digital services to a consumer in another Member State therefore has to charge VAT on the supply in that Member State and register for VAT in that Member State.

If your customer does not provide you with a VAT Registration Number (VRN), and you have no … Read More »