{"id":27648,"date":"2017-01-18T16:46:44","date_gmt":"2017-01-18T16:46:44","guid":{"rendered":"https:\/\/www.clearbooks.co.uk\/?p=27648"},"modified":"2017-01-18T16:46:44","modified_gmt":"2017-01-18T16:46:44","slug":"vat-moss-next-changes-vat-cross-border-online-sales","status":"publish","type":"post","link":"https:\/\/www.clearbooks.co.uk\/blog\/vat-moss-next-changes-vat-cross-border-online-sales\/","title":{"rendered":"VAT MOSS what next? Changes to VAT on cross border online sales"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On 1 December 2016 the European Commission released its proposals for changes in the way VAT is applied to cross-border online sales within and into the EU.<\/span><\/p>\n<h3>The current situation<\/h3>\n<p><span style=\"font-weight: 400;\">Since 1 January 2015 any business (whether VAT registered or not) supplying telecommunications, broadcasting and digital services (such as apps) to consumers (ie non-businesses) in another EU country has been required to charge that country\u2019s VAT rate and either VAT register in that country or make use of a Mini One Stop Shop portal (MOSS), whereby returns of these sales are made to HMRC in the UK for them to pass on to the relevant countries.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For cross-border sales of other services to EU consumers the general rule has been that the sales are treated as having taken place in the UK and therefore UK VAT is charged.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Up to certain annual limits per country (\u20ac35K or \u20ac100K) sales of goods to EU consumers have also been subject to UK VAT, however once those limits are breached, suppliers must VAT register in the EU country, making returns and payment in those countries.<\/span><\/p>\n<h3>Proposed changes to VAT MOSS<\/h3>\n<p><span style=\"font-weight: 400;\">From 2018 the VAT MOSS arrangements will only apply to sales in excess of \u20ac10K pa. \u00a0This will not only remove the administrative burden for VAT registered businesses with small levels of online services but will also take many non-VAT registered businesses out of VAT MOSS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition VAT MOSS businesses will see the following relaxations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">For cross-border sales below \u20ac100K pa, only one piece of evidence per sale will be needed (currently two)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Use of UK, not EU, invoicing rules<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">30 days to complete the VAT MOSS return (currently 20 days)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">VAT MOSS records will no longer have to be kept for ten years<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Proposed changes to other services and goods sold online<\/h3>\n<p><span style=\"font-weight: 400;\">From 2021 the above VAT MOSS system will be rolled out to all online sales of services and goods to EU consumers, dropping the \u201cMini\u201d to become the OSS portal. \u00a0This will abolish the current lower limits for goods sales of \u20ac35K or \u20ac100K.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">In addition the current exemption for small (&lt;\u20ac22) imports of goods from outside the EU will be abolished and non-EU sellers will be able to join the OSS.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Here is a link to the EU\u2019s <\/span><a href=\"http:\/\/europa.eu\/rapid\/press-release_MEMO-16-3746_en.htm\"><span style=\"font-weight: 400;\">Q&amp;A press release<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 1 December 2016 the European Commission released its proposals for changes in the way VAT is applied to cross-border online sales within and into the EU. The current situation Since 1 January 2015 any business (whether VAT registered or [&hellip;]<\/p>\n","protected":false},"author":145,"featured_media":27651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-27648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT MOSS what next? Changes to VAT on cross border online sales | Clear Books<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.clearbooks.co.uk\/blog\/vat-moss-next-changes-vat-cross-border-online-sales\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT MOSS what next? Changes to VAT on cross border online sales | Clear Books\" \/>\n<meta property=\"og:description\" content=\"On 1 December 2016 the European Commission released its proposals for changes in the way VAT is applied to cross-border online sales within and into the EU. The current situation Since 1 January 2015 any business (whether VAT registered or [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.clearbooks.co.uk\/blog\/vat-moss-next-changes-vat-cross-border-online-sales\/\" \/>\n<meta property=\"og:site_name\" content=\"Clear Books\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/clearbooks\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-18T16:46:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.clearbooks.co.uk\/blog\/wp-content\/uploads\/2017\/01\/flat-rate-vat-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"662\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"David Carr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ClearBooks\" \/>\n<meta name=\"twitter:site\" content=\"@ClearBooks\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"David Carr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.clearbooks.co.uk\/blog\/vat-moss-next-changes-vat-cross-border-online-sales\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.clearbooks.co.uk\/blog\/vat-moss-next-changes-vat-cross-border-online-sales\/\"},\"author\":{\"name\":\"David Carr\",\"@id\":\"https:\/\/www.clearbooks.co.uk\/blog\/#\/schema\/person\/5fa6f40060d196b7177b75079fb4a3b2\"},\"headline\":\"VAT MOSS what next? 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