September 2018 / United Kingdom

On 11 September 2018, HMRC launched a technical consultation to seek comments on a draft HM Treasury order for changes to the VAT treatment of business to consumer supplies of digital services across the European Union, VAT: changes to the supply of digital services 2019. The proposed measures seek to:

• introduce a (sterling equivalent) GBP 10,000 threshold for total supplies to the European Union in a year of sales of digital services; and
• allow non-EU businesses, which are registered for VAT for other purposes, to use the Mini One Stop Shop (MOSS) scheme to account for VAT on sales of digital services to consumers in EU Member States.

The consultation runs to 8 October 2018.

On 17 September 2018, HMRC published information for VAT businesses and other VAT entities on what they need to do to prepare for Making Tax Digital.

On 26 September 2018, The Chancellor of the Exchequer announced that the Budget 2018 will take place on 29 October 2018. The Budget is expected to build upon:

• the Spring Statement 2018; and
• the Autumn Budget 2017.