MOSS – HMRC new EU VAT B2C – SAGE VAT Codes

As of 1st January 2015 if you supply e-services as a B2C (business 2 consumer)  i.e. telecommunications, downloadable software, e-publications, providing or supplying a business with a personal presence on a website or web to consumers in Europe you must account for VAT in the country where the customer lives and at the rate which applies there.

HMRC have developed MOSS (no they are not going mouldy!) but simply Mini One Stop Shop – which means that if you are registered for VAT on line (most of you should be!) then you can add this service to your VAT account simply by logging on – Access Other Services – VAT on e-Services – then follow the instructions.  This way rather than reporting to each country individually MOSS takes care of it with a quarterly return.

If you are using SAGE you will need to add to SAGE VAT codes for EACH country that you use starting with the T10 onwards (just check these have not been used for anything else previously).