VAT MOSS Registration

You are supposed to bear the cost of upgrading them.
Rachel

I came across an article by an indie game developer today who is halting sales until itch.io, the platform he sells on, supports VAT MOSS.

http://bytten.net/devlog//2014/12/27/temporarily-halting-purchases/

He mentioned something else I hadn’t heard of before:

On top of that (if I understand correctly), when I display the price of the game, advertising laws mean I have to include the VAT rate in the price advertised… which depends on knowing the place of supply before taking that information from you!

Apparently some UK hotel chains were slammed for not showing prices inclusive of VAT a couple of years ago:

Yes if you sell ā€œmostly to consumersā€ which a game would be, then you are supposed to display prices inclusive of VAT. I think the end result however of this change is that for online sales at least we’ll end up going the way of the USA and displaying prices without tax.

I bought your side-project book yesterday - your home rolled VAT invoices aren’t compliant with HMRC rules as far as I understand them.

Specifically you can invoice in whatever currency you like, but you have to show VAT in Sterling.

https://www.gov.uk/guidance/foreign-currency-transactions-vat-and-tour-operators

http://www.hmrc.gov.uk/manuals/vatrecmanual/vatrec5060.htm

Could be my understanding is wrong though!

Are you talking about SendOwl’s invoices when you say ā€œhome rolledā€? Otherwise I’m not sure which invoices you mean!

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Me bad - I assumed that you used the same system you created for Perch for the e-books. See its sendowl now!

For those in the UK - what steps are you taking now that, post Brexit, HMRC are closing its MOSS?

Looks like we need to decide soon; if registering with the non-Union MOSS scheme at one of the member states we have to do it within ten days of your first sale (in the EU).

Some notes on re-registering.

There has been a €10,000 threshold on EU VAT registration since 2019, but I don’t think this applies to non-Union members, so your luck is out if you used to rely on that.

SEPA is still in place post-Brexit - this makes fund transfer much cheaper than a normal international transfer. For example, HSBC charge 24p per SEPA transfer, and £17 for a standard international transfer!

Ireland is an obvious place to register for an English speaker. I’ve registered there.

(An obvious final option is to simply not bother in registering… I’m guessing a lot of people do this)

Pretty much all my EU sales come through 2Checkout/Avangate. So I am relying on them to sort out the VAT.

I registered for MOSS with the Ireland tax authority as well. Super easy to do, although I’ve not filed any reports yet…