HM Revenue & Customs

How will the end of the Transition Period impact on MOSS?

If you're a UK business, find out how you can pay VAT when you sell digital services to EU consumers by visiting https://www.gov.uk/guidance/pay-vat-when-you-sell-digital-services-to-eu-consumers-from-1-january-2021

If you're a non-UK business, find out how you can pay VAT when you sell digital services to the UK from 1 January 2021 by visiting https://www.gov.uk/guidance/pay-vat-when-you-sell-digital-services-to-uk-consumers-from-1-january-2021

For more information on the Transition Period and what it means for your business please visit https://www.gov.uk/transition