Potential VAT implications of trade with the UK post-Brexit.
VAT Mini One Stop Shop (MOSS)
Post-Brexit, the Mini One Stop Shop (MOSS) system will no longer apply to sales to the United Kingdom (UK). This means that if you:
- supply Business to Consumer (B2C) telecom, broadcasting or electronic services to the UK
- use the Mini One Stop Shop (MOSS) to pay the Value-Added Tax (VAT) due in the UK
you may be required to register for VAT in the UK and pay the VAT there locally instead.