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HMRC publishes technical consultation on VAT mini-one stop shop changes

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HMRC has issued a technical consultation to analyse amendments to the VAT regulations (SI 1995/2518) arising as a consequence of the introduction of the MOSS. The consultation documents include a draft statutory instrument setting out amendments to the VAT regulations, using powers within VATA 1994 and FA 2014 Sch 22, which prescribe how businesses must register for the UK MOSS and apply the normal VAT rules to MOSS users where existing legislation does not already do so. The consultation is open for comment until 26 August 2014.