Commentary

V2.189E Union and non-Union schemes (Mini One-Stop Shop) (before 1 January 2021)—introduction

Part V2 Registration – deregistration

V2.189E Union and non-Union schemes (Mini One-Stop Shop) (before 1 January 2021)—introduction

VAT registration—Union and non-Union schemes (MOSS before 1 January 2021

V2.189E Union and non-Union schemes (Mini One-Stop Shop) (before 1 January 2021)—introduction

Brexit and the VAT registration of taxable persons

From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period1, the MOSS (Union and non-Union) Schemes ceased to be available in the UK. As a result, VATA 1994, Sch 3B (Electronic, telecommunication and broadcasting services: non-union scheme) and Sch 3BA (Electronic, telecommunication and broadcasting services: Union scheme) have beenwere repealed from IP completion day2.

For the One Stop Shop (OSS) and the Import One Stop Shop (IOSS), which replaced the MOSS in the EU and which are available (subject to limitations) in Northern Ireland from 1 July 2021 (as a result of its special status under the Northern Ireland Protocol3), see V3.6. In this respect, Northern Ireland is not covered in detail within this Division.

This paragraph covers the provisions in connection with registration in the UK as they were before IP completion day.

Background to the Union and non-Union schemes

Before 1 July 2003, the place of supply of electronically supplied services was, generally speaking, where the suppliers of those services had established their business. With the advent of digitised services provided over the internet, this rule placed EU suppliers at a disadvantage compared with their non-EU competitors. As a result, Council Directive 2002/38/EC4, amending Directive 77/388/EEC (subsequently Archived Directive 2006/112/EC), was formally agreed on 7

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