VAT Digital UK Sales 2021 UK Guidance

Pay VAT when you sell digital services to UK consumers from 1 January 2021

If you’re a non-UK business, find out how you can pay VAT on digital services from 1 January 2021.

The UK has left the EU, and the transition period after Brexit comes to an end this year.

This page tells you what you’ll need to do from 1 January 2021. It will be updated if anything changes.

You can also read about the transition period.

For sales made on or after 1 January 2021, you will not be able to use the VAT Mini One Stop Shop ( VAT 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.

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

If you’re a non-EU business and want to continue to use VAT MOSS you will need to register for the non-Union scheme in an EU member state.

Correct a previous MOSS return

You’ll be able to correct UK VAT figures on your VAT MOSS returns until 11pm on 20 January 2022 using the VAT MOSS system.

After 20 January 2022 you’ll need to follow HMRC’s VAT correction process to correct a UK VAT figure submitted in a previous VAT MOSS return. You have up to 4 years from the end of the period relating to that return to do this.

Published 9 October 2019