Currently, EU businesses making distance sales of goods to end customers (B2C) benefit from distance selling thresholds and can charge local VAT on their sales until…
Do you supply services to consumers in the EU?
As of 1 July, new VAT rules will come into effect for distance sales of goods (B2C) and cross-border supplies of services (B2C), replacing the existing cross-border business-consumer rules.
The Mini One Stop Shop (MOSS), which was put in place on 1 January 2015 was only available to EU businesses. UK businesses moved onto the Non-Union OSS from 1 January 2021.
This factsheet provides details of the Non-Union One Stop Shop Scheme and answers some of the key questions you may be asking.