On 8 January 2015, the UK HMRC published a Revenue and Customs Brief that provides an overview of the simplifications made for the use of the Mini One Stop Shop (MOSS) by businesses trading under the UK value added tax (VAT) registration threshold (GBP 82,000). The simplifications include the ability to register for MOSS without being subject to UK VAT and reduced evidence requirements for determining consumer locations. The MOSS system was introduced in the UK as part of the change in the place of supply rules in the EU for B2C telecommunications, broadcasting and e-service supplies. The change, effective...