Guidance

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

If you're an EU business, find out how you can pay VAT on digital services after Brexit.

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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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You will not be able to use the VAT Mini One Stop Shop (MOSS) to report and pay VAT on sales of digital services to consumers in the UK.

You must register and pay VAT in the UK as soon as you supply any digital services to a UK consumer.

The current 10,000 euros threshold for cross-border sales of digital services inside the EU will no longer apply.

If you’re currently using the UK VAT MOSS non-Union scheme, you must also register for the non-Union scheme in an EU member state.

Correct a previous MOSS return

You’ll need to follow HMRC’s VAT correction process to correct a UK VAT figure submitted in a previous MOSS return. You have up to 4 years from the end of the period relating to that return to do this.

Claim a VAT refund

If you’ve paid VAT, you can claim a VAT refund manually.

Published 9 October 2019