UK sellers that currently sell digital services across the EU use the UK’s VAT Mini One Stop Shop (‘MOSS’) to declare and pay the VAT due in EU member states. As the UK leaves the EU this system will no longer be available.

The final return period for the UK’s VAT MOSS system will be the period ending 31 December 2020. You should only include sales made before 1 January 2021 in your final return.

Your final return should be submitted by the 20 January 2021.

You’ll also be able to use the UK’s VAT MOSS system to:

  • Amend your returns until 11 pm on 20 January 2022
  • Update your registration details until 31 December 2024
  • View previous returns

For sales made from 1 January 2021, you’ll need to register for either:

  • VAT MOSS in any EU member state
  • VAT in each EU member state where you sell digital services to consumers

From 1 January 2021, to continue to use VAT MOSS you’ll need to register for the VAT MOSS scheme in an EU member state, by the 10th day of the month following your first sale to an EU customer. This can be the member state of your choice. The tax due will be the same regardless. The language will probably we the over-riding factor here, so Ireland would be a natural choice.

You cannot register for VAT MOSS in an EU member state before 1 January 2021.