VAT changes to the supply of digital services 2019
With effect from 1 January 2019 there will be two changes to the operation of the VAT mini one-stop-shop (MOSS) for supplies of digital services across the EU.
1. Introduce a €10,000 threshold for total supplies to the EU in a year of sales of digital services. Businesses whose total supplies of digital services across the EU fall below this threshold may apply the VAT rules of their home country, rather than those of the country where their customers are located.
2. Allow non-EU businesses, which are registered for VAT for other purposes, are to use the MOSS scheme to account for VAT on sales of digital services to EU member states.
Further information and a detailed proposal can be found in HMRC’s policy paper here.
If your business supplies digital services across the EU it is likely that these changes could affect you. If you have any questions, please get in touch with a member of the Centurion team on 01633 415390 or firstname.lastname@example.org to discuss what this means for you and your business.
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