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VAT service for digital businesses open for registration
03 December 2014

Thousands of UK businesses supplying digital services to consumers across the European Union (EU) can now register for a new online VAT service.

Signing up to the VAT Mini One Stop Shop (VAT MOSS), which started accepting registrations on 20 October, means they will not have to register for VAT separately in each EU member state where they do business.

The digital services affected include most types of broadcasting, telecommunications and e-service supplies, such as telephone services, supplies of music, films and games and downloads of apps, images, text or other information.

From 1 January 2015, the place of supply, and therefore taxation, of EU business-to-consumer supplies of digital services will change. Currently the place of taxation is where the supplier is established but from January it will be where the consumer lives.

Between 27,000 and 42,000 UK businesses are expected to register for VAT MOSS, which will go live on 1 January 2015.

Link: HMRC guidance on the changes and VAT MOSS

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