HMRC has updated its guidance to cover revised deadlines for submitting VAT returns for the VAT mini-one stop shop (VAT MOSS) for transactions from 1 January 2021. The UK VAT MOSS is withdrawn from 1 January 2021. As a result, businesses which supplied digital services to EU consumers on or before 31 December 2020 had until 10 January 2021 to register for MOSS (if not already registered). Businesses have until 20 January 2021 to submit their final UK VAT MOSS return and will be able to amend MOSS returns up to 31 December 2021 and amend their registration information up to 31 December 2024.
HMRC has updated its guidance to cover revised deadlines for submitting VAT returns for the VAT mini-one stop shop (VAT MOSS) for transactions from 1 January 2021. The UK VAT MOSS is withdrawn from 1 January 2021. As a result, businesses which supplied digital services to EU consumers on or before 31 December 2020 had until 10 January 2021 to register for MOSS (if not already registered). Businesses have until 20 January 2021 to submit their final UK VAT MOSS return and will be able to amend MOSS returns up to 31 December 2021 and amend their registration information up to 31 December 2024.
