VAT Mini One Stop Shop (MOSS)

This relates to supplies of e-services, broadcasting and telecommunications (BTE) supplied to consumers rather than business customers. The place of taxation is determined by the location of the consumer. In general terms it applies to supplies of services (but not physical goods) over the internet within the EU.

The place of supply of BTE services is where the customer belongs. If the customer is a consumer, this is his or her home address.

VAT is then due on the supplies at the rate of VAT applicable in that member state.

In order to save businesses having to register for VAT in every EU member state where they supply BTE to consumers, they may opt instead to use the VAT MOSS online service, under which the supplies are analysed according to the place of supply and the appropriate VAT rate is charged.

A single return is made to HMRC who onward transmit information and payment to the other member states.

HMRC's online MOSS return service provides a list of the relevant VAT rates in each member state; this is normally available from the payment handling company (such as PayPal or Worldpay).

Those affected by MOSS will need to obtain a list of their sales in each member state. Supplies to businesses are not affected by this rule. They are outside the scope of UK VAT and VAT is accounted for by the recipient on a reverse charge basis.

The rules involve new record keeping as affected businesses will need evidence of both the business status and the location of their customers. Returns are submitted electronically online in respect of supplies made in each calendar quarter.

Please contact us for further information.


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SJD Accountancy

SJD Accountancy are the UK's largest specialist provider of fixed fee, Limited company accountancy services to contractors; we've been acting for contractors across the UK since 1992 and have more than 15,000 clients.

We are the only national specialist firm of contractor accountants with offices nationwide. SJD Accountancy has more qualified staff than any other firm in our market with qualifications from the following major tax and accountancy bodies - ATT, AAT, CTA, ACCA, CA, ACA and FCCA.

  • Unlimited face to face meetings. This is a unique service only SJD Accountancy offers - unlimited face to face meetings across the UK - tax is complicated and sometimes only a meeting will do.
  • UK's largest contractor accountants with more qualified staff. No call centres, no outsourcing, no automated call handling. Simply telephone, email or meet your own dedicated accountant face to face.
  • Our Customer Promise. Respond to any question sent to your accountant or any dedicated department within 24 hours.  If we need more time, we will update you as soon as we can and we promise to keep you informed of the progress we are making in answering your question.
  • Outstanding reputation. We have won more awards for customer service and accountancy excellence than any other firm in our market, including: Best Accountant for Contractors, Accountant of the Year and Best Professional Service Team to name just a few.
  • All inclusive low cost fixed fee accountancy package which includes completion of accounts*, payroll bureau, dividends and corporation tax computations, personal taxation, free bookkeeping software, your own dedicated accountant* and all company returns for a fixed fee starting from £120 plus VAT per month. Check our packages for more detail.

If you have any questions about contracting or would like any further advice please call our new business team on 01442 275789 or email: Our new business team is open Monday to Thursday (8am to 8pm), Friday (8am to 7pm) and Saturday (10am to 4pm)

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Form your own limited company with SJD - our same day online company formation service includes company bank account set up, VAT/PAYE registration and advice on optimum share structure. 

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*If you would like us to complete your company year end accounts we simply ask that you have been a client of SJD for one year or have made 12 monthly payments. All accountants are part or fully qualified.