HMRC has set up the online registration system for the EU’s new VAT Mini One Stop Shop (VAT MOSS) although businesses will not be able to register on the online service until October 2014 ahead of new VAT taxation rules for supplies of broadcasting, telecommunications and e-services (BTE) to be introduced on 1 January 2015.
The optional VAT MOSS service has now been set up by HMRC and it will be available to use from 1 January 2015. It allows businesses to register once for VAT across all member states.
From 1 January 2015, the place of taxation for BTE services involving business to consumer (B2C) supplies will be determined by the location of the consumer.
MOSS is an IT system that will give businesses the option of registering in the UK from where they can account for VAT due in all member states by submitting a single return to HMRC. Other EU member states will be building their own systems.
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 authorise an agent to act on their behalf.’
More details are available from HMRC at https://www.gov.uk/government/news/digital-services-suppliers-get-one-stop-eu-vat-service