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.
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The UK is leaving the EU. This page tells you how to prepare for Brexit and will be updated if anything changes.
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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 March 2020. 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 April 2020
- amend your final return until 15 May 2020
- update your registration details until 15 May 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 February 2020, then you must register by 10 March 2020.
You cannot register before Brexit.
- 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.
Find out how to register for VAT in EU member states on the European Commission website.
Amend a UK VAT MOSS return after Brexit
To amend your final UK VAT MOSS return before 15 May 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 15 May 2020
any other UK VAT MOSS return after Brexit