VAT MOSS - e-services query

VAT MOSS - e-services query

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A client sells paper patterns for making things.

Some are sent by post, however some are now being sent as a .pdf attachment for the customer to print where they are located.

Would these sales be part of MOSS? 

Thanks you 

CS

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chips_at_mattersey
By Les Howard
24th Oct 2014 14:23

E-Services

The provision of a pdf download falls within the definition of e-services, since it is delivered with no, or minimal human intervention. The supplies therefore fall within MOSS. The Client can register now, and then use the scheme from 1 Jan 2015.

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By geroge
26th Oct 2014 22:34

If unsure, get HMRC to give you written confirmation - safest approach.

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