UK opens MOSS 2015 B2C electronic, broadcast and telecoms services VAT portal 20 October 2014

Thu 25th Sep 2014

The UK’s new 2015 Mini One Stop Shop (MOSS) VAT reporting portal for the change in VAT rules on B2C electronic, broadcasting and telecoms (collectively ‘digital’) services is set to launch on the 20 October 2014. The aim of the MOSS portal is to simplify reporting requirements for the new place of supply changes on digital services.

1 January 2015 place of supply changes

From the 1 January 2015, the 28 member states of the EU will change their place of supply rules on digital services. Currently, the place of supply is where the provider is. So a German provider of digital services today charges German VAT at 19% to their consumer customers in Italy, France and Spain. However, from 2015, it would instead have to charge Italian VAT (22%), French VAT (20%) and Spanish VAT (21%).

So that digital service providers do not have to register in each country, new portals are opening. Providers can then file quarterly VAT returns to report their VAT sales I each country and make cash payments.

Which providers need to register on the UK MOSS portal

All EU-based providers of online gaming, betting, music & video downloads, App’s, e-books, online news or journal subscriptions, broadcasting, voice and data telecoms services (digital services) must register on the portal if they are selling to consumers in other EU countries. In addition, non-EU providers to EU consumers of the same services will have to switch to the MOSS portal if they have been using the VoES (VAT on e-Services) system in the EU.

Each of the 28 member states has their own portals. Most EU member states are aiming for 1 October to open their MOSS portal. The UK is 3 weeks behind.

Click for free British VAT info