Let me get this right – you don’t need to register for VAT MOSS if you sell ONLY to the UK (and you are in the UK) AND your revenue is under £81,000……BUT there’s no such thing as “selling only to the UK” as that is a breach of EU anti-discrimination laws, therefore you DO have to register for VAT (and MOSS) even if your revenue is 10 pence per year to 1 person in Devon. Oh, and you also have to register for MOSS even if you live in Timbuktu or Chicago or Melbourne or Tokyo and sell just one e-book to an EU customer. Oh, and there’s more (of course there’s more) – even if you want to sell ONLY to a domestic market, you need to PROVE each sale is domestic – two forms of billing proof of each of your customers – that gateways like PayPal do NOT provide anyway! Then you need to store such information up to 10 years. Have I missed anything?