Are you VAT-registered in the UK? My understanding is that the usual VAT limits apply within the UK if you fill the forms in right, so you don’t have to use the VAT MOSS system at all for those sales.
i.e. if you’re VAT registered, then include it in the usual category; if you’re not, then you don’t have to report it via VAT-MOSS if you’re under the UK VAT limit.
Not sure I’ve explained that clearly; what I’m trying to say is that as a UK trader, there are 3 categories of EU sale you need to think about; (1) B2B everywhere in the EU; (2) B2C within the UK; (3) B2C in the EU but outwith the UK.
Only (3) falls under the VAT-MESS rules, although you may need to tick a box on some form to keep the UK B2C outside of VATMOSS.
P.S. The VAT MOSS campaigners would like you to ask this question to HMRC, so their helplines can understand exactly how much pain this daft legislation is causing…
Rachel (the other one, not Rachel Andrew)