MOSS

The VAT Mini One Stop Shop (MOSS), introduced in January of this year, currently affects only the supply of digital services to consumers in EU member states.  Prior to the introduction of this, there were often multiple registration obligations for UK businesses in other member states.  As mentioned, currently MOSS only applies to the supply of digital services, and there is in fact no minimum threshold in place.  Supplies of goods are subject to the distance selling rules, in which each member state sets a threshold; once this threshold is breached, the supplier will have an obligation to register locally in that country for VAT.  (Distance sales are sales of goods to customers in another EU member state where the customer is not VAT registered, and the seller is responsible for delivery of the goods.)