Brexit: Pay VAT when you sell digital services to EU customers from 1 January 2021

News article

From 1 January 2021 declare sales and pay VAT if you sell digital services to EU customers, by registering for VAT or VAT MOSS in an EU member state

From 1 January 2021, you will no longer be able to use the UK’s VAT Mini One Stop Shop (MOSS) service to declare sales and pay VAT due in EU member states.

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.

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

  • submit your final return by 20 January 2021
  • amend your final return until 20 February 2021
  • update your registration details until 20 February 2021
  • 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

Register for VAT MOSS in an EU member state

You’ll need to register by the 10th day of the month following your first sale to an EU customer from 1 January 2021.

For example, if you make your first sale on 12 January 2021, then you must register by 10 February 2021.

You cannot register before 1 January 2021.

Use the European Commission website to:

  • check whether you should register for Union or Non-Union VAT MOSS
  • find out who to contact to register for VAT MOSS in an EU member state

Register for VAT in an EU member state

If you do not want to use VAT MOSS from 1 January 2021, you must register for VAT in each EU member state where you sell digital services to consumers.

The digital services threshold will no longer apply.

Find out how to register for VAT in EU member states on the European Commission website.

Amend a UK VAT MOSS return from 1 January 2021

To amend your final UK VAT MOSS return before 20 February 2021 sign in to HMRC online services.

Contact the EU member state that you sold the services to if you want to amend:

  • your final UK VAT MOSS return from 20 February 2021
  • any other UK VAT MOSS return from 1 January 2021