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Parliamentary questions
23 September 2015
E-013003-15
Question for written answer
to the Commission
Rule 130
Amjad Bashir (ECR)

 Subject:  Implementation of the VAT MOSS rules
 Answer(s) 

I have been contacted by a constituent who runs a small two-person family business with a turnover well below the UK VAT registration threshold who has expressed concerns over the implementation of VAT MOSS rules.

He understands that at the recent Fiscalis meeting in Dublin, the need for a threshold for micro-businesses was recognised. However, it could take a number of years for it to be agreed by all Member States and become legislation. More specifically:
1. Will a threshold be established so that the first EUR 100 000 of cross-border EU digital sales falls under domestic VAT rules?
2. Will there be a simplification to the ‘place of supply’ rules allowing micro-businesses to provide only one piece of evidence instead of three?
3. Will provisions be implemented for micro-businesses so that enquiries from other Member State tax authorities go through the home tax authority of that business, or in my constituent’s case, HM Revenue and Customs?
Last updated: 9 October 2015Legal notice