VAT MOSS schemes and Brexit

Worldwide businesses engaged in cross-border sales of business to consumer (B2C) digital services to EU-based consumers on or after 1 January 2021 will no longer be able to register in the UK for administration of EU-wide VAT under the UK’s MOSS system in the event of a no-deal Brexit. Such businesses would either need to register for administration of EU-wide VAT in an EU member state under that country’s own equivalent MOSS system, or make separate registrations for local country VAT in the EU countries where their consumers are based.