The VAT MOSS flowchart has been removed as a separate attachment and included as text in the section 'Digital services affected by the rules'.
Information about where to find guidance added to 'Bundled or multiple supplies'.
UK micro-businesses, that are below the current UK VAT registration threshold and are registered for the VAT Mini One Stop Shop (VAT MOSS), may now use best judgment and base their ‘customer location’ VAT taxation and accounting decisions on a single piece of information, such as the billing address provided by the customer or information provided to them by their payment service provider.
New version of the VAT: supplying digital services and the VAT Mini One Stop Shop (VAT MOSS) flowchart.
New section added on support for MOSS registered micro-businesses until 30 June 2015.
Flowchart added to section 2 to help businesses decide if they are affected by the rule changes for business to consumer supplies of digital services.