VAT News

VAT changes to the supply of digital services 2019

20.09.2018

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 emailus@centurionvat.com to discuss what this means for you and your business.

Centurion VAT offer an independent and expert source for VAT advice. Based in Wales we work across the UK and have overseas clients who need VAT advice and support when setting up in the UK.

VAT advice for organisations who find themselves at an unfortunate juncture with UK VAT for whatever reason, is where we help out. VAT sensitive sectors such as Universities, Further Education Colleges, Housing Associations, Charities and Corporate businesses where VAT can be a real cost are where we specialise. Exporters under challenge from HMRC on Export Evidence; a property development where VAT exempt activities are complex; a Local Authority or a Leisure or Cultural Trust – whatever your sector, when you need to get expert VAT advice Centurion is where you’ll find it.

An award winning VAT team is what you’ll find at Centurion – evidence of the quality of our VAT advice and service can be showed by our long term retention of clients. Whatever your VAT issue – BREXIT, Making VAT Digital, Partial Exemption or Property then do make contact with a call or email emailus@centurionvat.com