At present, supplies services provided digitally to European individuals by UK companies (and vice versa) can be declared via the mini one-stop shop “MOSS”.
From 1 January 2021, British companies:- will have to register with the European MOSS in order to declare their supplies services provided digitally to European individuals;
- will have to declare their supplies of services provided digitally to UK individuals through their UK VAT return.
European and non-European businesses will continue to be able to declare their services provided digitally to individual Europeans through MOSS. will have to register for VAT in the UK in order to declare their supplies of services provided digitally to UK individuals. To register with MOSS or to obtain a UK VAT number, please contact us.
Source: HM Revenue & Customs
