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 hadnā€™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 advertisedā€¦ 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 weā€™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 arenā€™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 SendOwlā€™s invoices when you say ā€œhome rolledā€? Otherwise Iā€™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 ā‚¬10,000 threshold on EU VAT registration since 2019, but I donā€™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 Ā£17 for a standard international transfer!

Ireland is an obvious place to register for an English speaker. Iā€™ve registered there.

(An obvious final option is to simply not bother in registeringā€¦ Iā€™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 Iā€™ve not filed any reports yetā€¦