I’m starting to prepare for the EU’s proposed eCommerce package, which includes implementing a MOSS-like system. I’m trying to find out how MOSS invoices currently work so I have some idea of what I’m getting myself in for!
What do MOSS invoices currently contain? The VAT number in the seller’s country but VAT charged at the rate of the buyer’s country?
Seller details: Mr Smith, 85 High St, Manchester, M1 1AA, UK
Buyer details: Herr Schmidt, Hochstr 85, Munich 12345, DE
Date: 2 Sept 2020
VAT number: GB01234567
Cost: £10 + German VAT @19% = £11.90