VATLive > Blog > United Kingdom > UK Brexit MOSS alert

UK Brexit e-services MOSS alert

  • Oct 10, 2019 | Richard Asquith

The UK’s HMRC has alerted digital services businesses selling e-services to consumers of their VAT obligations in the case of a no-deal Brexit on 31 October 2019. This includes income on: streaming media; e-learaning; apps; SaaS products; e-books and online journals; membership to online cluds; broadcast and telecoms; and memory storage.

Since 2015 reforms, digital services companies have been able to use the Mini One Stop Shop (MOSS) single VAT return to report VAT charged on sales. EU providers can file this quarterly return with their regular resident VAT return. Non-EU providers of e-services may select any one of the member states to file a single return.

After a no-deal Brexit, the UK would no longer offer the single MOSS return. The last UK MOSS return will be for the final quarter of 2019. This must be submitted by 20 January 2020.

UK providers will report their UK sales in their regular domestic return. They must also register in one of the other EU states to continue reporting EU VAT. This registration should be completed by 10 January 2020.

Need help with your UK VAT compliance?

Researching UK VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest British news

UK Intrastat required after Brexit?

Nov 27, 2019

HMRC has been issuing conflicting guidance on the obligation for UK traders with the EU to continue submitting monthly goods movements reporting - Intrastat - after Brexit. It had been expected that

UK MTD 2020: 3 major changes for 1.3 million businesses

Nov 5, 2019  

On 1 April 2020, phase 2 of Making Tax Digital (MTD) for VAT starts with the ending of the UK's HMRC's 'soft landing' first phase. It is this second phase that will cause most issues

UK HMRC confusion on post-Brexit Intrastat filings

Nov 2, 2019  

In the run-up to the latest missed Brexit date of 31 October, there has been conflicting messages from HMRC on whether Intrastat filings will still be required from thousands of UK businesses

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice

Sign-up to VAT Voice, Avalara’s monthly round-up about VAT and legislation updates to help you stay ahead of the curve.