HMRC has published the latest quarterly edition of VAT notes which includes a summary of recent changes to the VAT rules.

The main topics covered in the latest edition are as follows:

• VAT Mini One Stop Shop (MOSS) – The new place of taxation rules for supplies of cross border telecommunications, broadcasting and e-services to consumers (B2C) came into effect on 1 January 2015. This change means that businesses who supply these services have to register for VAT in every EU Member State where they have customers. To save the need for businesses affected by these changes to register for VAT in other Member States, a MOSS return can be used. The first VAT MOSS return will cover the period 1 January – 31 March 2015 and must be completed online. The first return must be filed by 20 April 2015.
• Alcohol Wholesaler Registration Scheme (AWRS) – A new scheme is being introduced to tackle alcohol duty fraud by introducing a register of businesses that wholesale alcoholic drinks. Under legislation introduced in Finance Bill 2015 businesses will need to apply to register for AWRS between 1 October and 31 December 2015, or be at risk of trading illegally. From April 2017, it will become an offence for a retailer to buy alcohol from an unregistered wholesaler.
• A summary of new and revised VAT notices.