Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the planned HMRC guidance pack setting out advice for UK businesses on preparations for the UK leaving the EU without a deal will contain information on the requirement for UK B2C digital services exporters to register for the non-Union VAT MOSS scheme in an EU member state after the day of exit but before the 10th day of the month following a B2C sale into the EU.

HMRC published a Technical Notice on 23 August 2018 entitled ‘VAT for businesses if there’s no Brexit deal’. The guidance explains the actions businesses will need to take if they want to continue using the Mini One Stop Shop (MOSS) scheme after the UK leaves the EU.

HMRC will continue to communicate key messages and publish further guidance on the impact of EU exit on the MOSS scheme to support businesses in preparing for EU exit.