{"id":51444,"date":"2014-12-10T16:48:20","date_gmt":"2014-12-10T16:48:20","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=51f2771677dd43dd7411d388c5f129a6"},"modified":"2014-12-10T16:48:20","modified_gmt":"2014-12-10T16:48:20","slug":"news-story-hmrc-gives-small-businesses-additional-guidance-on-1-january-vat-changes","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=51444","title":{"rendered":"News story: HMRC gives small businesses additional guidance on 1 January VAT changes"},"content":{"rendered":"<div class=\"govspeak\">\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>) has published <a href=\"https:\/\/www.gov.uk\/government\/publications\/revenue-and-customs-brief-46-2014-vat-rule-change-and-the-vat-mini-one-stop-shop-additional-guidance\">additional guidance<\/a> for <abbr title=\"United Kingdom\">UK<\/abbr> micro and small businesses who supply digital services to consumers in other <abbr title=\"European Union\">EU<\/abbr> Member States.<\/p>\n<p>The <a href=\"https:\/\/www.gov.uk\/government\/publications\/revenue-and-customs-brief-46-2014-vat-rule-change-and-the-vat-mini-one-stop-shop-additional-guidance\">Revenue and Customs<\/a> brief tells them:<\/p>\n<ul>\n<li>how to comply with new <abbr title=\"value-added tax\">VAT<\/abbr> rules on the place of taxation of digital services that come into force on 1 January 2015 <\/li>\n<li>how to register for <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>\u2019s <abbr title=\"value-added tax\">VAT<\/abbr> Mini-One Stop Shop (<abbr title=\"mini-one stop shop\">MOSS<\/abbr>) and still benefit from the <abbr title=\"United Kingdom\">UK<\/abbr>\u2019s <abbr title=\"value-added tax\">VAT<\/abbr> registration threshold for sales to <abbr title=\"United Kingdom\">UK<\/abbr> consumers. <\/li>\n<\/ul>\n<p>Affected are <abbr title=\"United Kingdom\">UK<\/abbr> businesses that sell digital services cross-border to consumers in other <abbr title=\"European Union\">EU<\/abbr> Member States.<\/p>\n<p>On 1 January 2015, the <abbr title=\"value-added tax\">VAT<\/abbr> rules for cross-border Business to Consumer supplies of \u2018digital services\u2019 (ie broadcasting, telecoms and e-services) will change.\u00a0From that date, <abbr title=\"value-added tax\">VAT<\/abbr> must be accounted for in the Member State where the consumer normally lives, rather than where the supplier of the service is established. <\/p>\n<p>The change means that sellers of digital services will no longer be able to unfairly undercut businesses in the <abbr title=\"United Kingdom\">UK<\/abbr> by locating themselves in another <abbr title=\"European Union\">EU<\/abbr> Member State with a lower <abbr title=\"value-added tax\">VAT<\/abbr> rate. More information about these changes is available <a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-supplying-digital-services-and-the-vat-mini-one-stop-shop\/vat-supplying-digital-services-and-the-vat-mini-one-stop-shop\">here<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Revenue and Customs brief issued on incoming changes for digital service suppliers<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/51444"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=51444"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/51444\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=51444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=51444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=51444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}