I've heard that sales of digital goods into the EU will need to have VAT charged at the customers country VAT rate from 1 Jan 2015.
The seller will then need to either file a VAT return in each EU country, or register for MOSS (an aggregation scheme by HMRC) and make a singe VAT return.
Question: Does this apply to all small businesses. Is there no lower threshold? If I sell $10 of goods in a country do I have to go through that whole process just for $10..?
Seems odd to me that there doesn't seem to be a lower threshold for VAT registration and charging, as there is under the current rules ending 31 Dec 2014.
I'm based in the UK.