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<p>VAT MOSS is an EU simplification. The UK will lose access to this at the end of
the transition period and will not be seeking an extension. There are approximately
2,000 UK businesses registered on the VAT MOSS system in the UK. Businesses can continue
to use the VAT MOSS system if they register in an EU Member State after the transition
period. HMRC have published guidance on this and will also be contacting all businesses
registered on the VAT MOSS system in the UK to explain the options available to them.[1]</p><p>
</p><p>[1] The guidance can be found at <a href="https://www.gov.uk/guidance/pay-vat-when-you-sell-digital-services-to-eu-consumers-from-1-january-2021"
target="_blank">https://www.gov.uk/guidance/pay-vat-when-you-sell-digital-services-to-eu-consumers-from-1-january-2021</a></p>
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