HMRC has confirmed (via Twitter) that micro-businesses that are below the UK VAT threshold but registered for the mini one-stop shop (MOSS) can continue indefinitely to determine customer location on the basis of information provided by their payment service provider. This treatment was originally to be allowed only up until 30 June 2015. A spokesperson for HMRC tweeted: ‘We've listened to VAT MOSS micro-businesses and extended simplification of customer location requirements indefinitely.’
Separately, HMRC has issued guidance for agents on using the VAT MOSS to file returns on behalf of clients making cross-border supplies of digital services (www.bit.ly/1LG3AGf).
HMRC has confirmed (via Twitter) that micro-businesses that are below the UK VAT threshold but registered for the mini one-stop shop (MOSS) can continue indefinitely to determine customer location on the basis of information provided by their payment service provider. This treatment was originally to be allowed only up until 30 June 2015. A spokesperson for HMRC tweeted: ‘We've listened to VAT MOSS micro-businesses and extended simplification of customer location requirements indefinitely.’
Separately, HMRC has issued guidance for agents on using the VAT MOSS to file returns on behalf of clients making cross-border supplies of digital services (www.bit.ly/1LG3AGf).
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