Mini One Stop Shop (MOSS)

Accounting for VAT

Commentary – Indirect Tax Reporter ¶55-200 ; Indirect Tax Reporter ¶65-625

Decision tree

Respect of registration

Commentary – Indirect Tax Reporter ¶43-047

Whether MOSS applies to a business

Commentary – Indirect Tax Reporter ¶43-047

Effect of

Accounting for VAT

Commentary – Indirect Tax Reporter ¶65-652

B2B and B2C supplies

Commentary – Indirect Tax Reporter ¶65-652

BTE supplies

Commentary – Indirect Tax Reporter ¶65-652

Enforcement by HMRC

Commentary – Indirect Tax Reporter ¶65-652

Location of customer

Commentary – Indirect Tax Reporter ¶65-652

Registration

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶65-652

Services supplied through an agent

Commentary – Indirect Tax Reporter ¶65-652

Supplies made to persons outside EU

Commentary – Indirect Tax Reporter ¶65-652

Electronic services supplied to EU consumers (VoeS)

Commentary – Indirect Tax Reporter ¶65-658

EU VAT

Commentary – Indirect Tax Reporter ¶43-047

Generally

Commentary – Indirect Tax Reporter ¶65-650

Non-EU VAT

Commentary – Indirect Tax Reporter ¶43-047

Official guidance on

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶65-650 ; Indirect Tax Reporter ¶65-652

Registration, flowchart: eligibility for

Commentary – Indirect Tax Reporter ¶43-047

VAT groups

Commentary – Indirect Tax Reporter ¶43-047

VAT on e-Services (VOES) for non-EU businesses

Commentary – Indirect Tax Reporter ¶65-650