VAT “Mini One Stop Shop” (MOSS)

There is a very important change in the VAT place of supply rules for businesses supplying digital services to consumers (B2C). From 01 January 2015, the place of supply for digital services will be where the customer belongs, instead of the current rule (where the supplier belongs). Digital services include telecoms, satellite TV, the downloading of computer software, music, books and manuals.

From 01 January 2015, the UK trader will need to identify where in the EU their non-business customer is located and apply the VAT rate for that country, instead of UK VAT. The customer’s location will be where the consumer is established, has their permanent address or usually resides.

The VAT Mini One Stop Shop (MOSS) has been introduced to save these businesses from having to register for VAT in every EU Member State in which they supply their services.

Businesses can now register for the online service from 20 October 2014. Registration for the service has to be carried out by the business itself. Once registered, you can authorise us as your agent to act on your behalf for VAT MOSS.


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Harris+Co is a trading name of Harris & Co Limited, which is a limited company registered in England & Wales: No. 8935187, Registered Office: Marland House, 13 Huddersfield Road, Barnsley, South Yorkshire S70 2LW. The term partner indicates a principal of Harris & Co Limited who is not in partnership for the purpose of the Partnership Act 1890. A full list of principals’ names is available at the Registered Office. Registered to carry on audit work in the UK and regulated for a range of investment business and consumer credit activities by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk for the UK under reference C003785105.