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VAT MOSS Business to Business

VAT MOSS Business to Business

I'm getting really confused and going round and round in circles on the internet trying to find an answer and was wondering if a kind person might be able to assist me?

I currently supply software around the world including the EU. I am not registered for VAT in the UK as I am below the threshold but I do complete a MOSS return and charge VAT on my EU supplies to consumers. 

I am about to supply a German VAT registered business with some software and I'm uncertain as to whether I need to charge VAT on the invoice and include it on my MOSS return as it is a business rather than a consumer.

I also have an Italian software programmer helping me and he is also a VAT registered business. Will he charge me VAT on the work he does for me? And if so can I claim that back on my MOSS return if it relates to the EU sales?

I am getting so confused between all the different rules so apologies if the answer is obvious and I should know better. Thanks in advance. 


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23rd Feb 2016 15:35

Software services

MOSS does not apply to B2B supplies, which should be included on your 'regular' VAT Return. But, your services will be subject to the General Rule, so UK VAT will not apply. You will also need to submit an EC Sales List.

When you buy in services, you provide your UK VAT number, so your supplier does not charge you VAT. You use the Reverse Charge procedure to account for UK VAT.

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