VAT Moss and Box 6 of UK VAT Return

VAT Moss and Box 6 of UK VAT Return

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Hi,

My client (VAT Registered) sells PDF documents worldwide and is caught by the VAT MOSS scheme.The mail order prices received are a fixed amount, regardless of where the customer is based.

Client will be responsible for the MOSS Returns as they are probably going to deregister from VAT at the end of the current accounting period as their turnover is below the deregistration limit.

Before MOSS, when selling the documents to the public in the EU, rightly or wrongly the sale was treated as inclusive of UK VAT (as there was no EU VAT Registration number to report on the EC Sales list.

After MOSS, what happens now?  Is Box 6:

  • The total received (i.e gross of EU VAT),
  • The amount net of UK VAT (as was the case before) and then they pay over whatever is due under MOSS?
  • Or should we just wait for the VAT MOSS Return to be prepared?

My head is spinning !

Replies (1)

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Teignmouth
By Paul Scholes
13th Mar 2015 21:39

No MOSS sales on the UK VAT return

Hi - any EU VAT MOSS sales are excluded them from the UK return and UK digi sales are just standard UK sales.

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