I have a new client, who is selling subscriptions to an online teaching site for pianists. The customers pay a monthly subscription for access to live tutorials and interactive forums etc. He is self employed and not anywhere near the VAT threshold yet. However the business is growing rapidly so will probably hit the threshold in the next 12 months. My question is does the MOSS scheme apply if the sales are only to UK customers? Or is is only for outside of UK but within the EU customers? I've tried researching and gone round in circles so any help would be really appreciated thank you.