Some good news. HM Revenue &
Customs have announced that those businesses who supply B2C digital services but
below the UK threshold for VAT registration can now register for Moss without
having to account for standard rated VAT on their UK supplies.
You will recall that from 1st
January 2015 all B2C (business to consumer) digital sales across the EC will
attract VAT at the appropriate rate in the country of the consumer, meaning VAT
registration in these countries.
However, as an alternative such sales
can be dealt with by a one Moss stop registration in the UK.
This would have affected UK businesses
below the threshold not registered for VAT.
This threat has now been withdrawn
leaving businesses with digital sales but not registered, avoiding any issues
with their UK sales.