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<p>HMRC have been and will continue to engage with and provide support to UK businesses,
particularly small and micro businesses. They have provided guidance, including via
channels such as Twitter, to ensure businesses understand all their options and specific
guidance on some key issues raised by smaller UK businesses.</p><p> </p><p> </p><p>
</p><p>This includes advice on how small businesses can register for VAT in the UK
to be eligible for MOSS and still benefit from the UK’s VAT registration threshold
for sales to UK consumers.</p><p> </p><p> </p><p> </p><p>The change to the place of
supply rules is important to the UK. It removes a distortion of competition which
unfairly favours businesses that locate to a Member State with a lower rate of VAT
than the UK. It therefore creates a level playing field for all UK businesses and
helps protect UK revenue. We are keen to do everything we possibly can to support
the smallest businesses.</p><p> </p>
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