VAT Mini One Stop Shop (MOSS).

Registrations are now being accepted by HMRC for the VAT MOSS service for the provision of digital services around the European Union (EU).

You can find out more and register via this link.

Once registered the business must, from 1 January 2015, use the scheme to account for VAT on all supplies of digital services to EU consumers.

Further guidance from HMRC is available via this link.