New EU VAT rules are coming into force from 1st January 2015 that will affect how businesses need to deal with VAT on digital services supplied to non-business customers in the EU.
They’ve caused quite a stir with many small business owners taking to Twitter in protest using the hashtags #VATMOSS and #VATMESS.
Do these rule changes apply to you?
Answer the following questions to find out.
(Note: all questions are based on information from HMRC here.)
Q. Do you supply digital services – broadcasting, telecommunications or e-services?
Examples of e-services are video on demand, downloaded apps, music downloads, gaming, e-books, anti-virus software and online auctions where the service is automated. Merely communicating by email and sending attachments does not constitute Digital Services.
Please click on your answer: