VAT (Moss) Changes

Check UK VAT numbers

After Brexit, you will be able to check if a UK VAT number is valid by using the UK’s VAT checking service (this service is not available yet).

You’ll no longer be able to use the EU’s VAT number validation service, to check the validity of a UK VAT number.

How to pay VAT on sales of digital services to UK consumers

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 threshold for cross-border sales of digital services inside the EU will no longer apply.

If your VAT figures are not correct

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.

Courtesy: HMRC Agent Update (Brexit).

Please call us for any additional VAT advice that may be available during this transitional phase.