Business: VAT

Treasury written question – answered on 29th January 2020.

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Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

The UK will leave the EU on 31 January 2020 and enter the Implementation Period ending in December 2020. UK VAT rules will remain aligned to the EU during this period and businesses will continue to have access to the VAT MOSS system. Businesses can then choose to register for the non-Union scheme in any EU country and continue to use MOSS.

Businesses will be able to use the UK MOSS system after the Implementation Period to declare VAT on digital sales made during the Implementation Period.

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