VAT MOSS – what is it and why you should be scared?

May 6, 2015

As an accountant I’m used to tax changes every year, some more radical than others.

However, not even in my wildest nightmares could I have dreamt up as something as horrid and terrifying as VAT MOSS.

VAT is probably one of the most complex of taxes, but it just got a whole lot more complicated……

The deadline for signing up for VAT MOSS was 10 February 2015.  It affects about 1 million businesses around the EU.  Guess how many businesses signed up before the deadline?


(including my clients)

So if you want to know whether you are affected by VAT MOSS – see below….

  1. Do you sell to the EU?
  1. Do you sell digital products or digital services (no or minimal human intervention)?
  1. Do you sell business to consumer in the EU (if you sell to a ‘marketplace’ this could be ‘business to business’ and therefore MOSS doesn’t apply)

If the answer is yes to all 3, you have to:

  1. Register by 10 February 2015
  2. Complete VAT MOSS returns (starting with the quarter ended 31 March 2015)
  3. Account for the VAT on the country of the customer (not UK VAT)

Important:  All this applies whether or not you are registered for VAT in the UK

As I said…….be very afraid!

If you need help with this, email me at


0113 337 2130

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