VAT MOSS, otherwise known as VAT Mini One Stop Shop, is HMRCs online service for declaring VAT on sales to consumers in EUR countries (B2C but not to VAT registered businesses). From 1st January 2015 all businesses supplyi…

HMRC have increased the threshold for VAT registration for 2015-16. You must register your business for VAT if you will reach this new threshold over a 12 month period.

If the VAT on your purchases exceed the VAT you have charged on your sales during the VAT period your VAT return will show a refund of VAT due from HMRC. If this is an unusual occurrence for your business you may find that HMRC w…