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You may have heard about the new rules, commonly referred to as VAT MOSS, on the sale of digital products to customers in EU member states.
From the start of 2015, these require VAT to be charged at the rate that applies in the customer’s own country – and apart from a hastily created last-minute transition period, the rules apply to companies regardless of size, even if you are below the UK small business exemption threshold for VAT.
The full impact of the rules is beyond the scope of this article – we’re concerned mainly with how they might impact web design for small digital businesses.
First of all, they seem to apply only to sales to consumers, so if you’re a B2B digital supplier, you should be fine; if your products are listed on a third-party site, and your website is simply used to promote them and direct customers to a third-party shopfront, again you may need to take no action.
However, if you sell digital products online to UK-only customers, you should ensure your order form asks them to state their location, so it is clear that you do not supply consumers in other member states.
If you are affected, you should register with the Mini One-Stop Shop (the ‘MOSS’ part of VAT MOSS) to make sure your VAT is collected and sent to the appropriate member states – your accountant may be able to advise on this, if you are not sure.
5th January, 2015