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VAT MOSS question


#1

I made 2 sales of PerfectTablePlan direct to consumers in the last quarter (couldn’t/would go through Avangate). They were both in the same country as me (UK). Does that mean I should declare NIL for my VAT MOSS statement this quarter?

Putting out the MOSS distress signal for @rachelandrew ! :smile:


#2

Do Avangate submit a MOSS return on your behalf, or are they effectively a reseller (i.e. they have a business in the UK that buys from yourself, so you are always UK / UK selling, then the customer effectively purchases from tham and they then handle the UK / EU VAT mess)?


#3

Avangate are a reseller. So legally Avangate buys from me and customer buys from Avangate. This means I am not responsible for VAT when customer buys via Avangate. They have to handle the VAT paperwork, MOSS etc.

MOSS is an issue on those rare occasions when B2C customer buys software from me direct.


#4

Cunning!

My understanding of MOSS is that yes, if you have already registered for it yourself then it is a nil return. If you haven’t you wouldn’t need to register just for that since there are no EU VAT applicable sales.

An accountant might be able to confirm (or @rachelandrew :slight_smile: ).


#5

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)


#6

This is the relevant page on HMRC

https://www.gov.uk/register-and-use-the-vat-mini-one-stop-shop

The bit about the UK sales comes under the heading “Businesses currently below the UK VAT registration threshold”

HTH
Rachel


#7

I believe that only applies to whether you need to register for VAT or not. I am already registered for VAT.

I went to fill in the VAT MOSS return online and it isn’t even possible to list sales made to the UK. So I just filed a NIL return. Sorted.