VAT MOSS Explained
On 1st January 2015 a number of changes to the European Union (EU) Place of Supply VAT rules became effective. These rules relate specifically to the "Place of Supply" for a number of digital services made from business to consumer (B2C).
Following the introduction of these changes referred to as VAT MOSS (Mini One Stop Shop), the place of taxation will be deemed to be the location of the consumer. Qualifying digital services will be taxed at the VAT rate applicable to the consumers member state. You can find the official GOV.UK VAT MOSS guidance notes here.
supplying digital services and the VAT Mini One Stop Shop --Latest--