HMRC Collection: VAT on sales of digital services in the EU

This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).

Update 9 March 2021: VAT on sales of digital services in the EU page updated to include links to withdrawn VAT notices.

Contents

1. VAT rules for supplies of digital services
2. VAT MOSS Returns
3. HMRC Online Services
4. Exchange rates for MOSS

Source gov.uk