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VATMOSS - late registration & outside EU sales

New client - makes digital supplies, inside EU and outside EU, not VATMOSS registered

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New client - makes digital supplies with some live content both in EU and outside EU

Am I correct that the live content excludes the supplies from VATMOSS but also this means that outside EU supplies are considered UK Supplies as B2C?

The 'live' bit could be argued in terms of whether the supplies are digital or not, so does the opposite apply if the supplies are considered digital i.e. the company should have registered for the VATMOSS scheme and then outside EU supplies are considered outside the scope of UK VAT?

I cannot see anywhere on HMRC website about late registration penalties for VATMOSS, is there such a thing?

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03rd Oct 2018 15:59

Within the EU rules, it is likely that the live service would not fall within the MOSS rules but this really would depend on the exact nature of the supply being made.

In terms of non-EU, the supplies that fall within the e-services rules (and thus are taxable in the destination country) can vary quite widely, and so each country would need to be considered in isolation.

I believe HMRC have the power to levy a penalty for late MOSS registration, but from experience they are being reasonably lenient on the basis of full disclosure from the business.

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