Brexit and VAT: Registering for the non-union MOSS

UK businesses that have supplied eligible digital and telecommunication services into the EU since 1 January 2021 have until the 10 February to apply for the non-union VAT mini one stop shop.

The non-union MOSS enables businesses with no EU establishments to account for VAT due in multiple EU countries in just one country and is open to any business that supplies telecommunication, broadcasting and digital services to non-business customers.

If you are wanting to use the scheme you will need to choose what EU country you will register in and this is where your VAT returns are submitted and tax is paid.

The scheme requires you to record your total sales and VAT collected in each country, as well as the rate of VAT that has been applied. It is important to note that the rate of VAT depends on the rate that applied in the EU country where supplies are made and not the country of registration.

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