On 29 December 2021, HMRC updated its guidance on re-importing goods to reflect the relaxation of the three-year time limit. Details can be found in the section “Normal…
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 (OSS) and answers some of the key questions you may be asking.