Potential VAT implications of trade with the UK post-Brexit.

VAT Mini One Stop Shop (MOSS)

Post-Brexit, the Mini One Stop Shop (MOSS) system will no longer apply to sales to the United Kingdom (UK).  This means that if you:

  • supply Business to Consumer (B2C) telecom, broadcasting or electronic services to the UK
  • and
  • use the Mini One Stop Shop (MOSS) to pay the Value-Added Tax (VAT) due in the UK

you may be required to register for VAT in the UK and pay the VAT there locally instead.