German Brexit MOSS VAT return deadlines

As the UK prepares to leave the EU VAT regime on 31 December 2020, Germany has clarified the deadline for declaring sales of electronic services to UK consumers through German Mini-One-Stop VAT (MOSS) returns.

The Federal tax office has confirmed that quarter four returns, declaring digital services sales, must be filed by 31 January 2021.  Any VAT due on this return must be remitted by 27 January 2021.

Corrective returns relating to these and previous transactions may be submitted up to 31 December 2021. And any remittance from these adjustments should be paid by 27 December 2021.

German - or other EU-based - providers of digital services to UK consumers will have to complete a UK VAT registration to continue declaring their UK sales from 2021.

Any UK providers of digital services to EU consumers must also file their last MOSS return with HMRC by the end of January 2021. They will then have to register in any EU27 country to continue using the MOSS single return for their VAT sales to local consumers. This also applies to any non-EU provider that used the UK to file their pan-EU MOSS returns. They will need a UK VAT registration and a new MOSS return in another EU member state.