VAT on sales of digital services in the EU (VAT MOSS)
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
You can find changes to VAT rates in EU member states before 1 January 2018 on the National Archives website.
VAT MOSS rules and guidance
VAT MOSS Returns
HMRC Online Services
Exchange rates for MOSS
VAT rates for MOSS
Published 1 February 2016