This is a freeview 'At a glance' guide to VAT MOSS and the supply of B2C digital services in the EU. 

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At a glance

The Non-Union MOSS Scheme

What are digital supplies?

Digital supplies include:

The list is not exhaustive, especially in a fast changing environment such as digital services.

Electronically supplied services

Electronically supplied services are those which are automatically delivered over the internet, or an electronic network, where there’s minimal or no human intervention.

Identifying where the consumer is located

In order to comply with the rules it will be necessary to identify the place where the consumer is established. This will normally be their permanent address, or where they usually reside, and that will be the place where VAT on digital services is due.

Useful guides on this topic

Place of supply: Mini One Stop Shop (MOSS)
The place of supply of B2C digital services is where the customer is based. Where supplies are made to the EU, this can mean multiple VAT registrations are required. How does MOSS with assist this? What is the position post-1 January 2021?

Place of supply: Services
The place of supply (POS) of a service determines whether the supply is within the scope of UK VAT and whether VAT is payable on that supply.

Online Marketplaces: Selling goods in the UK
When do you have to register for UK VAT? When is UK VAT payable? What amount is VAT payable on? What information do you have to give the marketplace provider? What will it do with that information?

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