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
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