> reverse charge mechanism is not exactly fun to work with either.
The reverse charge mechanism is great. The alternative system was to register for VAT in all 28 EU member states and file returns in each state. The reverse charge mechanism means if you are exporting services, you only have to deal with the your local tax authority. (Unless your customers are not VAT registered, then you have to make sure you stay under the threshold in each state.)
Well, it's better than the old alternative you mentioned, but that's a bit like saying the MOSS scheme is great because otherwise you'd have to register and file returns in every EU member state where you sold a single £5 knitting pattern PDF from your kitchen table business. Being better than a system so insanely disproportionate and over-complicated that small businesses would have no hope of complying isn't particularly impressive.
Let's hope so, though I fear this will be a case of "too little, too late" for many small businesses. It's been more than two years now since the new system was introduced, and it seems many micro-businesses have already ceased trading as a result. Slightly larger businesses have probably either taken on significant extra compliance costs or ceased trading with customers elsewhere in the EU. All of that damage has already been done. :-(
The reverse charge mechanism is great. The alternative system was to register for VAT in all 28 EU member states and file returns in each state. The reverse charge mechanism means if you are exporting services, you only have to deal with the your local tax authority. (Unless your customers are not VAT registered, then you have to make sure you stay under the threshold in each state.)