HMRC has published a consultation inviting views on the proposed amendments brought about by the introduction of the Mini One Stop Shop (MOSS) provisions. The news rules mean that suppliers of digital services are liable to account for VAT in the Member States where their customers are located. MOSS is a simplification mechanism designed to permit companies to register in one Member State and submit a single VAT return and payment each quarter for all their cross-border supplies of digital services.

The change to the place of supply of telecommunication, broadcasting and electronic services to non-business consumers will take effect from 1 January 2015.

The ConDoc seeks comments on the effectiveness of the provisions and views on any unintended consequences foreseen by participants. Responses are to be submitted by 26 August 2014. Please click here.