Mini One Stop Shop (MOSS)

Remember that if you are selling digital downloads to a non-business client in the EU you will need to register with MOSS even if your UK turnover is under the UK threshold. The reason for this is that the threshold for VAT registration in the foreign country where the supply is deemed to be made is zero. MOSS avoids the need for registration in all the separate countries that such sales might be made to.

As well as broadcasting and telecommunication supplies this also affects such people as gameplayers devising rules for games and independents making music etc

One hopes a de minimis might be introduced but in the mean time one has to play by the rules so it might just be best to not sell to a non-business customer in the EU if it is a small one off sale to avoid the bureaucratic nightmare.