Brexit and the VAT registration of taxable persons under the Union and non-Union schemes (before 1 January 2021)
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non-union scheme) and Sch 3BA (Electronic, telecommunication and broadcasting services: Union scheme) have been repealed from IP completion day2.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