HMRC has added a new guide, VAT IT system changes for businesses outside the UK if the UK leaves the EU with no deal, to its collection for traders.
This guide sets out changes to how businesses outside the UK will pay VAT on sales of digital services to UK consumers, claim refunds of UK VAT, and check UK VAT numbers if the UK leaves the EU without a deal. Non-UK businesses will no longer have access to the mini one-stop-shop (MOSS) and the €10,000 threshold for cross-border sales of digital services will no longer apply. Refund claims will involve a manual process using form VAT65A. VAT number checks will have to be carried out using the UK’s VAT checking service.
HMRC has added a new guide, VAT IT system changes for businesses outside the UK if the UK leaves the EU with no deal, to its collection for traders.
This guide sets out changes to how businesses outside the UK will pay VAT on sales of digital services to UK consumers, claim refunds of UK VAT, and check UK VAT numbers if the UK leaves the EU without a deal. Non-UK businesses will no longer have access to the mini one-stop-shop (MOSS) and the €10,000 threshold for cross-border sales of digital services will no longer apply. Refund claims will involve a manual process using form VAT65A. VAT number checks will have to be carried out using the UK’s VAT checking service.
