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
Replies (2)
Please login or register to join the discussion.
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.