Brexit and VAT changes

VAT Mini One Stop Shop (MOSS)

The Mini One Stop Shop (MOSS) system no longer applies to sales to Great Britain (GB) or Northern Ireland (NI). This means that if you:

  • supply Business to Consumer (B2C) telecom, broadcasting or electronic services to GB or NI
  • and
  • 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.

Note

A number of important amendments have been made to the Value-Added Tax (VAT) Directive to simplify VAT obligations as regards eCommerce activities. These changes extend the categories of transactions which may be declared in the MOSS. The changes will enter into force from 1 July 2021.