The MOSS scheme was introduced on 1 January 2015 to ease the impact on affected suppliers of the new VAT laws which came into force at the same time across the EU. 

It is also available to non-EC suppliers, in a scheme known as the non-union scheme. This enables the non-EC supplier of services to register in the UK and to account for VAT in all EC member states without registering for VAT there.

And remember, as I pointed out in an earlier article, Europe’s VAT rules apply to sellers worldwide. If they are not based in the EU they are supposed to choose a country to register in and join a non-union MOSS scheme.

They have been doing this for the last 11 years under a now withdrawn scheme, VAT on Digital Services (VoES) and businesses that did, in the United States and Canada for example have been notified that they must now migrate to a non-union MOSS.

The forms are available for the union and non-union returns on the official HMRC website, as are the respective guides: 

• VAT Mini One Stop Shop: Union Return guides
• VAT Mini One Stop Shop: Non-Union Return guides
• Form: VAT Mini One Stop Shop: Union Return
• Form: VAT Mini One Stop Shop: Non-Union Return