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If only it were as simple as persuading HMRC - the wording of SI mirrors an EU Directive which requires that the de minimis applies BUT only to a person within the EU - it would be necessary to persuade the whole EU to apply the de minimis to traders both within and without the EU and the chances of that are - I was going to say slim but I was amazed at the tenacity shown by the people involved in the campaign, and feel honoured to have been a member advising on the sidelines - who knows perhaps it is possible to persuade the EU to expand the de minimis but it is such a shame that such a hard fought battle is frustrated by the idiocy that is Brexit...
"HMRC has published ... from 1 January 2019.
This is a routine element of the consultation process: after the decision has been made, the legislation should be published for what's referred to as a "technical" consultation."
Is there not a punctuation error here - should it not read ...
"This is a routine element of the consultation process after the decision has been made: the legislation should be published for what's referred to as a "technical" consultation."
The day HMRC indulges in any meaningful 'consultation', in the sense of paying the slightest attention, hell will freeze over.
As you point out, it would be cheaper to extend the so called 'consultation period' to May 2019 and save ourselves the on-going added costs arising from a seven-day-wonder interregnum, that will hang about for years.
Clare Josa has just pointed out a further problem here - if you are already registered under the UK MOSS you will not be able to submit a MOSS return for the quarter to 31 March 2019 because we will no longer be in the EU if we crash out without a deal and a transitional period. The EU has advised her that traders, to use the MOSS would need to join a non-union MOSS, such as the one in the Republic of Ireland, from 1 January 2019. We assumed that one would need to register from 1st April to account for VAT on EU sales on 29, 30 and 31st March - however this puts a considerable spanner in works. Why, you ask, there is a solution? It's not a solution, it's a Catch 22 - you need to register with a non-union scheme from 1 January to be able to submit a MOSS return at 31 March 2019 BUT - you can't join the Irish non-union scheme because on 1st January 2019 you are still inside the EU...
Clare has just suggested that if we can't make a return for the quarter to 31 March 2019, and we can't join a non-union scheme as an alternative for that quarter because on 1 January we will still be in the EU then EVERY registered trader will be in default for that quarter and subject to potential audit and penalties imposed by EACH of the remaining 27 member states that would have been on that return... Catch 22 indeed
Here's a link where Clare explains from a lay perspective https://www.facebook.com/CJosa/videos/1956635954629625/?hc_location=ufi
And a clearer picture on Youtube - https://www.youtube.com/watch?v=-TdapeYIy00
One of the problems with the whole VATMOSS VATMESS has been the lack of input from the tax profession - the micro businesses chiefly affected are often too small to use accountancy services. I’d really like to see the profession step up in support of these taxpayers. How about hitting the Budget Suggestions page (before this Friday, 28th) and asking for some creative thinking in the Budget?