The ‘new place of supply’ rules took effect on 1st January 2015 and affect supplies of digital services to consumers within the EU.
VAT MOSS 2015
If VAT MOSS affects you, the first Return and payment are due by 20th April 2015 – unlike UK VAT Returns, MOSS Returns have fixed quarterly periods ending 31st March, 30th June, 30th September and 31st December – with the submission of the Return and payment of any tax due by the 20th of the following month – the first MOSS Return period runs to 31st March 2015 and therefore the first submission and payment is due by 20th April 2015.
Further help and assistance
If you need further information on VAT MOSS 2015 or any other VAT issues, contact Martin Kaney of V-Moss who would be happy to assist.