This Content Was Last Updated on April 4, 2020 by Jessica Garbett


MOSS – Mini One Stop Shop – is an EU vat scheme for businesses selling Digital Services to EU resident consumers.  Digital services include:

  • Music or videos
  • E books
  • Software or games
  • Advertising

Currently there is no threshold, so VAT is due on such sales even if they are only £1 and your UK business is otherwise below the VAT threshold.

From 1 January 2019 there is a £8,818 threshold.  So VAT and MOSS will only apply if your digital sales to EU consumers are over that threshold.

Our Daughter business Yoga Tax has a guide to Moss – read this here