The brief confirms that smaller businesses which are not currently registered for VAT in the UK (because they trade below the VAT registration threshold) and which sell digital or electronic services to consumers in other Member States of the EU can now register for UK VAT. Affected businesses can now register for UK VAT and, in turn, register for the Mini-One-Stop-Shop (MOSS) scheme. However, even though they will be VAT registered in the UK, they will not be required to account for any VAT on their UK sales.
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