It is just an excuse to extort more money from the buying public (20% extra per purhase) and give small businesses a complete headache. There has been little or no education to business about this.

It cannot be policed in any form at all, it’s just like the eu cookie law that was introduced a while back, absolutely impossible to police.

I think the hardcopy version solves the main issue, however I would not have a downloadable “back up” copy available at the time of purchase I think that would fall under moss. The back up copy could be sent on a disc but I would not have it downloadable immediately , that would be a grey area.

This isn’t just about large corporations, they will have a loophole already planned for MOSS, this is about making sure no one earns money that the government can’t get their slice from. Again ensuring compliance is impossible. This will have an adverse effect across the EU and is another reason why we need to get out of the EU. By getting out of the EU MOSS would be null and void because it is based on some EU countries having a zero vat threshold hence the need to register regardless of your sales volume.

I would hazard a guess most people will wait a day or 2 to have a cd or dvd sent than pay 20% extra to their government.