Collection

VAT on sales of digital services in the EU

This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).

You cannot use VAT MOSS in the UK for sales made from 1 January 2021 onwards.

You can still use the UK VAT MOSS system to:

  • amend VAT MOSS returns until 31 December 2021
  • make corrections to registration information until 31 December 2024

Information on VAT MOSS in the UK for sales made on or before 31 December 2020:

VAT rules for supplies of digital services

VAT MOSS Returns

HMRC Online Services

Exchange rates for MOSS

Updates to this page

Published 1 February 2016
Last updated 9 March 2021 + show all updates
  1. VAT on sales of digital services in the EU page updated to include links to withdrawn VAT notices.

  2. Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

  3. First published.