Accounting for VAT

Decision tree

Respect of registration

Whether MOSS applies to a business

Electronic services supplied to EU consumers (VoeS)

EU VAT

Generally

Non-EU VAT

Official guidance on

Registration, flowchart: eligibility for

Services affected

B2B and B2C supplies

BTE supplies

Enforcement by HMRC

Location of customer

Registration

Returns

Supplies through intermediaries (online marketplace)

VAT groups