If your business has supplied
digital services to consumers in the EU, you can register for HM Revenue and
Customs’ (HMRC’s) VAT MOSS scheme if your business is:
in the UK (union VAT MOSS scheme)
non-EU businesses (non-union VAT MOSS scheme)
You can submit a single calendar
quarterly return and VAT payment to HMRC, who will send the appropriate
information and payment to each relevant member state’s tax authority.
The Place of supply to
Currently, the place of taxation
for digital services [e.g. Video on demand, Downloaded applications (or
‘apps’), Music downloads, Gaming, E-books ...