VAT news tagged as "EU MOSS"

United Kingdom

EU warns UK on MOSS VAT credits

January 26th, 2018

The European Commission (‘EC’) yesterday warned the UK that it was not complying fully with the EU Mini One-Stop-Shop (MOSS) scheme. MOSS was introduced across the EU in 2015. It enables providers of paid-for digital services (streaming media, e-books, apps, online news, software etc) to report and pay VAT charged to consumers in other EU …


EU VAT MOSS €10,000 threshold

December 4th, 2016

The European Commission has proposed that a VAT registration threshold for cross border sales of electronic services be introduced in 2018.  The move will benefit thousands of micro-businesses who had be drawn into the EU VAT net in 2015 following the introduction of the Mini One-Stop-Shop on B2C e-services rules. The threshold is likely to …

United Kingdom

UK wins EU Parliament support on changes to apps, streaming music and video VAT

May 18th, 2015

On Monday 18 May, the European Union Parliament joined the UK in calling for a rethink of the new 2015 EU digital VAT changes. The January 2015 changes shifted the rules on which country’s VAT rate to charge on sales to consumers of e-services.  The reforms also introduced a simplified tax reporting online portal, ‘MOSS’.  …