Mini-One-Stop-Shop (MOSS)

Jan 03, 2021


MOSS returns can be used when telecommunications, broadcasting and electronic services are being supplied to private customers (B2C).  From 1 January 2021, the MOSS scheme will no longer apply in respect of UK VAT charged on B2C supplies to UK consumers, and Irish companies engaged in these supplies will need to VAT register in the UK post Brexit in order to account for the UK VAT due on such supplies. 

You can find guidance on