The VAT Mini One Stop Shop (VAT MOSS) is an EU scheme that allows suppliers of digital services to account for VAT on their business-to-consumer sales in other EU countries by submitting a single quarterly return, instead of having to register separately for VAT in each of the EU countries they supply to.

UK suppliers can register for the VAT MOSS scheme via HM Revenue & Customs (HMRC) Online Services.

However, once the transition period for the UK’s exit from the EU ends on 31st December 2020, digital sales made by UK suppliers to consumers in EU countries from 1st January 2021 will no longer be made using VAT MOSS.

This factsheet outlines what is meant by ‘digital services’ and what VAT rules apply to supplies of digital services to consumers in other EU member states. It also explains how UK suppliers of digital services can register with VAT MOSS to submit returns and payments and how to declare sales and pay VAT from 1st January 2021.