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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
https://yogatax.co.uk/help/value-added-tax-vat/vat-digital-services-and-moss/