Guidance

Pay VAT when you sell digital services to EU customers after Brexit

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 will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.

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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 December 2019. 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 January 2020
  • amend your final return until 14 February 2020
  • update your registration details until 14 February 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 November 2019, then you must register by 10 December 2019.

You cannot register before Brexit.

Use the European Commission website to:

  • 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 February 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 14 February 2020
  • any other UK VAT MOSS return after Brexit

Published 18 September 2019
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You'll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue exporting goods.

    1. Get an EORI number
  2. and Check your importer has an EU EORI number

    Your importer will need an EU EORI number.

    You'll need to get an EU EORI number if you're exporting to your own business within the EU. You can get one from the customs authority in any EU country.

  3. Step 2 Decide who will make the export declarations

    You can hire someone to deal with customs for you, or you can do it yourself.

    1. Find out how to hire someone to make customs declarations for you
    2. Find out how to make customs declarations yourself
  4. and Decide if you want to export your goods using transit

    You may be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when your importer pays customs duties.

    1. Find out if you can use the CTC
  5. Step 3 Check the rate of tax and duty for your goods

    Your importer will need to pay tax and duty on your goods after Brexit. This will depend on the classification of the goods.

  6. Step 4 Check what you need to do for the type of goods you export

  7. Step 5 Find out how changes to VAT will affect you

  8. Step 6 Decide who will transport your goods outside the UK

    You can hire someone to transport your goods, or you can do it yourself.

    1. Find out how to transport goods outside the UK yourself
  9. Step 7 Get help and support