From 1 January 2015, supplies of digital services (telecoms, broadcasting and electronically supplied services) to private individuals in other EU Member States will be liable to VAT in the customer’s country. Rather than registering for VAT in every Member State where customers are located, businesses can discharge their EU VAT obligations via the MOSS. 
Registration is now open and can be accessed via HMRC’s online services:
https://www.gov.uk/register-and-use-the-vat-mini-one-stop-shop
For further information, please contact Julie Park on 0208 941 9200 or julie.park@thevatconsultancy.com
