Policy paper

Revenue and Customs Brief 4 (2016): VAT MOSS - Simplifications for businesses trading below the VAT registration threshold

This brief contains a reminder to carefully consider if you're in business for VAT purposes and details a further evidential simplification.



This brief announces details of a further simplification to the evidential requirements for supporting decisions on the place of taxation. These simplifications apply to businesses that fall below the UK’s VAT registration threshold.

The brief also suggests that those who have registered for VAT MOSS, but have very small levels of trading, consider if it’s correct for them to be registered as a business for VAT purposes.

Published 8 January 2016
Last updated 5 February 2016 + show all updates
  1. This Revenue and Customs Brief now links to the amended detailed guidance, rather then attempting to provide detailed guidance in the brief.
  2. First published.