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HMRC internal manual

VAT Registration


New and amended legislation will come into effect on 1 January 2015 which effectively expands the scope of the previous VAT on e-Services (VoeS) special VAT scheme (see VATREG01350). The new voluntary VAT Mini One Stop Shop (MOSS) will allow businesses to account for broadcasting, telecommunications and e-services (BTE).

As with VoeS, the VAT MOSS scheme only applies to business to consumer (B2C) supplies. Business to business (B2B) supplies are unaffected by this change to EU legislation.

Registration for the VAT MOSS scheme will be available from October 2014.

Traders are eligible for the non-Union VAT MOSS scheme if they:

  • supply BTE services to consumers (private individuals and non-business organisations) belonging in the EU, and
  • belong in the EU, and
  • are not established within the EU, and
  • are not registered for VAT under the normal rules in any Member State.

Further information about the VAT MOSS Scheme will be published on .

Information about the VAT MOSS Scheme is currently available from the following locations: