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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>

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[1] The guidance can be found at https://www.gov.uk/guidance/pay-vat-when-you-sell-digital-services-to-eu-consumers-from-1-january-2021<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"} } , "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"} , "dateOfAnswer" : {"_value" : "2020-11-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-12T11:57:58.93Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government whether they have collected data on the number of businesses prepared for the ending of access to the VAT MOSS system on 31 December; and what plans they have to seek an extension of access to VAT MOSS for UK businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4719", "label" : {"_value" : "Biography information for Baroness Bennett of Manor Castle"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Bennett of Manor Castle"} ], "uin" : "HL9705"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 1, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }