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UK Publicizes VAT Mini One-Stop Shop Offering

HM Revenue and Customs (HMRC) has said digital services suppliers can register from October 2014 to use its Mini One Stop shop (MOSS) portal, to ease the administration burden associated with complying with changes to EU place of supply rules concerning these services from 2015.

In a statement on June 9, 2014, HMRC said businesses supplying digital services to European Union (EU) customers can register to use the service when it becomes operational in January 2015. It is being set up in response to changes to EU rules that will see these services made taxable at the place where the consumer belongs (unless the rule on effective use and employment applies), even if the customer is a non-taxable person.

Sally Beggs, Deputy Director Indirect Tax, HMRC, said: 'The VAT MOSS is a tool that saves digital services suppliers from having to register for VAT in every member state in which they sell such services. Businesses with their main operation or headquarters in the UK will register with HMRC to use the service. They can register for the online service and then authorize an agent to act on their behalf.'

HMRC will then send an electronic copy of the relevant part of the MOSS return and related payment to each tax authority on the business' behalf. The VAT rate used will be that of each member state at the time the service was supplied.

HMRC expects that between 27,000 and 42,000 firms will make use of the scheme.

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