Once again I am posting about a subject that concerns myself and many small businesses across the EU that sell or plan to sell their e-books and tutorial videos from their website. As a business owner you will need to do something as these rules come in to force in less than three weeks time on the 1st of January 2015. This week I was pointed to some new additional guidance from HMRC on the VAT MOSS topic by Scot Baston of Devon Photography.

VAT rule changes

I wrote a few weeks ago about the changes to VAT rules that will affect many small businesses who sell electronic services including e-books, downloadable video tutorials & photos from their websites. In short a consumer from an EU country will need to be charged VAT at their local rate on the sale. [ Read my earlier VAT MOSS article here ]

Additional VAT Rules & VAT MOSS guidance



Just a few days ago the HMRC issued a policy paper with additional guidance about the new changes coming in to force from 1st of January 2015.

In short there are a couple of bits of information in the additional guidance document that change my earlier view of how the system might impact me and other small businesses.

  1. It will be possible to sell to EU countries and be registered for VAT in the UK, but not charge VAT to UK customers
  2. Sending a manual email with a link to download a digital file will not get around the new VAT rules
  3. As you will be required to keep customer records you will also need to register as a data controller with the UK Information Commissioners Office which costs £35 / year currently

For me and my situation, I am going to keep out of selling an e-book from my site for the near future, as the products I currently sell – training courses delivered in the UK – are not covered by these regulations.

Definitions / abbreviations

  • VAT – Value Added Tax
  • VAT MOSS – VAT Mini One Stop Shop
  • HMRC – Her Majesty’s Revenue & Customs



About the author

Full-time photo tutor and photographer. I love to share my knowledge and skills to make photos, videos and teach others. I write books and articles for photo magazines and I always have at least one Speedlite flash in my camera bag