VAT on sales of digital services in the EU (VAT MOSS)

This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).

You cannot use VAT MOSS in the UK for sales made from 1 January 2021 onwards.

Registration for the VAT MOSS scheme in the UK ends on 10 January 2021.

The guidance and forms in this collection only apply to VAT MOSS and VAT on the supply of digital services to consumers made on or before 31 December 2020.

Find out how to pay VAT when you sell digital services from the 1 January 2021 to:

VAT MOSS rules and guidance

VAT MOSS Returns

HMRC Online Services

Exchange rates for MOSS

Published 1 February 2016
Last updated 18 December 2020 + show all updates
  1. Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

  2. First published.