Brexit: Pay VAT when you sell digital services to EU customers after Brexit

2 October 2019

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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

After Brexit, 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 2019. You should only include sales made before Brexit in your final return.

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

• submit your final return by 20 January 2020
• amend your final return until 14 February 2020
• update your registration details until 14 February 2020
• view previous returns

For sales made after Brexit, 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 after Brexit.

For example, if you make your first sale after Brexit on 12 November 2019, then you must register by 10 December 2019.

You cannot register before Brexit.

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 EU member state

If you do not want to use VAT MOSS after Brexit, 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.

The European Commission provide information on how to register for VAT in EU member states.

Amend a UK VAT MOSS return after Brexit

To amend your final UK VAT MOSS return before 15 February 2020 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 after 14 February 2020
• any other UK VAT MOSS return after Brexit

For further updates, all businesses can sign-up for updated email alerts on Brexit.