Simple tips to register and make use of the VAT Mini One avoid Shop to report and spend VAT due on product sales of electronic services to consumers within the EU.

You have until 10 January 2021 emo dating sites to register for MOSS if you supplied digital services to EU consumers on or before 31 December 2020.

See how to pay VAT whenever you offer digital solutions from 1 January 2021 to EU consumers or consumers that are UK.

Overview

• you’re a business that is uk makes materials to consumers in EU user states
• your online business is situated away from British and EU and also you make materials to UK or EU customers

For British businesses making cross-border materials where in actuality the spot of supply can be A eu user state, there isn’t any enrollment limit and VAT is charged during the price due into the consumer’s country.

The place where company based away from British or EU makes materials of electronic solutions to customers when you look at the British or EU, the spot of supply will soon be in which the customer is found.

Browse the VAT destination of supply guidelines if for example the business offers electronic solutions to customers within the British or EU. This can include a limit for UK businesses to look for the destination of supply from 1 2019 january.

Hobby trades

Should your product sales aren’t being made as a company (as an example, as a spare time task activity with periodic product product sales, instead of an activity that is commercial these guidelines don’t connect with you and there is no need to join up for VAT or use VAT MOSS .

More technical assistance with what you ought to think about when determining whether your activity is ‘business’ is within the VAT company and Non-Business handbook. Continue reading →