Changes to VAT MOSS rates

Belgium, Portugal and Sweden have introduced a reduced rate of 6% on e-publications.

HMRC has advised the following changes to rates for the VAT Mini One-Stop-Shop (VAT MOSS) for supplies of digital services to consumers in the EU:

• Belgium, reduced rate of 6% on e-books from 1 April 2019;
• Portugal, reduced rate of 6% on e-books from 7 June 2019;
• Sweden, reduced rate of 6% on e-publications from 1 July 2019.