

New EU VAT rules for digital goods: a European Commissioner responds - chestnut-tree
https://ec.europa.eu/commission/2014-2019/ansip/blog/euvat_en

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chestnut-tree
For UK users, the UK tax authority, HMRC, has made a small but _temporary_
concession relating to the collection of two pieces of information that
identify a customer's location:

 _" UK micro-businesses that are below the current UK VAT registration
threshold, and who register for the VAT Mini One Stop Shop (MOSS) may, until
30 June 2015, base their 'customer location' VAT taxation and accounting
decisions on information provided to them by their payment service provider.
This means the business need not require further information to be supplied by
the customer."_

[https://www.gov.uk/government/publications/vat-supplying-
dig...](https://www.gov.uk/government/publications/vat-supplying-digital-
services-to-private-consumers/vat-businesses-supplying-digital-services-to-
private-consumers#support-for-moss-registered-micro-businesses-
until-30-june-2015)

