Commentary

V1.304A Brexit—MOSS and the digital services threshold

Part V1 General principles and rates of tax

V1.304A Brexit—MOSS and the digital services threshold

Brexit—registration

V1.304A Brexit—MOSS and the digital services threshold

The UK's decision to leave the EU presents a number of consequences which concern VAT registration. This paragraph examines:

  1.  

    •     the impact on businesses using the Union and non-Union schemes (MOSS)

  2.  

    •     the removal of the digital services threshold

For an overview of the impact of Brexit on VAT more broadly (and discussion of implementation period), see V1.301.

Brexit—impact on businesses using the Union and non-Union schemes (MOSS)

The Union and non-Union schemes are covered generally in V2.189E.

The UK legislation regarding the application of the Union and non-Union schemes was repealed1

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