VAT Mini One Stop Shop (MOSS)

If you run a business that provides online services, you may have come across the term VAT MOSS. VAT MOSS is a way of paying VAT if your business supplies certain digital services to other EU countries.


The EU operates a simplified VAT system for digital businesses called a Mini One Stop Shop (MOSS), enabling them to report VAT on B2C supplies of digital services in one EU Member State only rather than requiring registration in each Member State. A consequence of Brexit is that if UK digital services providers wish to take advantage of the EU MOSS provisions, they will need a valid EU VAT registration and local agent to do so.

With effect from 1 July 2021, the MOSS provisions will be extended to cover consumer direct sales. 

Use of the goods or services MOSS will greatly simplify compliance and reduce costs. 4 Eyes Ltd partners throughout the EU will be able to assist your business with its VAT reporting obligations

Digital and direct sales businesses selling into the UK

The UK Government has provided guidance for digital business in this scenario stating: “You must register and pay VAT in the UK as soon as you supply any digital services to a UK consumer.”

It is important to note that the existing VAT MOSS threshold of €10,000 would not apply as the UK is not an EU member state. More information is available here.


4 Eyes Ltd provides VAT registration and UK VAT agency services to non-UK businesses requiring a UK VAT registration. We are part of a leading EU VAT network and our partners can assist with your VAT registration and representation throughout the EU. Please contact us if your business will be affected by these changes.