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This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
Check the availability and any issues affecting the VAT Mini One Stop Shop (MOSS) online service.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC.
Technical consultation to analyse amendments to the VAT Regulations arising as a consequence of the introduction of the Mini One Stop Shop (MOSS).
This collection brings together the VAT information sheets published from 1 January 2017.
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.
Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
This tax information and impact note is about changes to the VAT rules for businesses making sales of digital services to consumers across the EU.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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