How the VAT Mini One Stop Shop scheme will work in a no-deal Brexit scenario.
The guidance issued by the government to businesses and consumers on how to prepare if the UK leaves the EU with no deal covers a number of areas, including VAT Mini One Stop Shop (MOSS).
Brexit and VAT MOSS
If the UK leaves the EU without an agreement, the UK will stop being part of EU-wide VAT IT systems such as VAT MOSS.
Businesses that want to continue to use the MOSS system will need to register for a MOSS non-union scheme in an EU member state. The non-union MOSS scheme requires businesses to register by the 10th day of the month following a sale. So if a business makes a sale from 29 to 31 March 2019, it will need to register by 10 April 2019; and if it makes a sale in April 2019, it will need to register by 10 May 2019. Until then, business is as usual for VAT-registered UK businesses that supply digital services to EU countries.