Collection

VAT on sales of digital services in the EU

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

• From: HM Revenue & Customs
• Published: 1 February 2016
• Last updated: 9 March 2021
  Show all updates

  1. 9 March 2021

     VAT on sales of digital services in the EU page updated to include links to withdrawn VAT notices.

  2. 18 December 2020

     Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

  3. 1 February 2016

     First published.

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

You can still use the UK VAT MOSS system to:

• amend VAT MOSS returns until 31 December 2021
• make corrections to registration information until 31 December 2024

Information on VAT MOSS in the UK for sales made on or before 31 December 2020:

• Register for the VAT Mini One Stop Shop scheme

• Union return, VAT Mini One Stop Shop

• Union return guides for VAT Mini One Stop Shop

• VAT Mini One Stop Shop for Agents

• Changes to the VAT MOSS rate for the UK and EU countries

• Non-Union Return guide for VAT Mini One Stop Shop

VAT rules for supplies of digital services

• VAT rules for supplies of digital services to consumers
  • 28 March 2022
  • Guidance

VAT MOSS Returns

• Non-Union Return guide for VAT Mini One Stop Shop
  • 18 December 2020
  • Guidance

HMRC Online Services

• VAT Mini One Stop Shop (MOSS): service availability and issues
  • 9 September 2024
  • Guidance

Exchange rates for MOSS

• VAT MOSS exchange rates for 2020
  • 1 January 2021
  • Guidance
• VAT MOSS exchange rates for 2019
  • 2 January 2020
  • Guidance
• Historic exchange rates for VAT MOSS
  • 4 January 2018
  • Guidance