VAT on Digital Services 2021 UK Guidance

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DigitalUK Post-Exit Guidance Notes [2020]Value Added TaxVAT on Services

For sales made on or after 1 January 2021, you will not be able to use the UK’s VAT Mini One Stop Shop (VAT 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 2020. You should only include sales made before 1 January 2021 in your final return.

Your final return should be submitted by the 20 January 2021.

You’ll also be able to use the UK’s VAT MOSS system to:

  • amend your returns until 11pm on 20 January 2022
  • update your registration details until 31 December 2024
  • view previous returns

For sales made from 1 January 2021, 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

From 1 January 2021, to continue to use VAT MOSS you’ll need to register for the VAT MOSS scheme in an EU member state, by the 10th day of the month following your first sale to an EU customer.

For example, if you make your first sale on 12 January 2021, then you must register by 10 February 2021.

You cannot register for VAT MOSS in an EU member state before 1 January 2021.

Use the European Commission website to:

  • check whether you should register for the 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 an EU member state

If you do not want to use VAT MOSS from 1 January 2021, 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 from 1 January 2021

You can amend your UK VAT MOSS returns using the UK VAT MOSS system until 20 January 2022.

After 20 January 2022 you should contact the EU member state which the adjustment is for. You can find out who to contact for each EU member state using the European Commission’s website.

Published 18 September 2019
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