Accounting for VAT

Decision tree

Respect of registration

Whether MOSS applies to a business

Effect of

Accounting for VAT

B2B and B2C supplies

BTE supplies

Enforcement by HMRC

Location of customer

Registration

Services supplied through an agent

Supplies made to persons outside EU

Electronic services supplied to EU consumers (VoeS)

EU VAT

Generally

Non-EU VAT

Official guidance on

Registration, flowchart: eligibility for

VAT groups

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