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Brace for Brexit 8: VAT MOSS complications

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Jason Croke considers the VAT rules for services supplied to businesses and consumers from 1 January 2021, after the end of the transition period for leaving the EU.

18th Nov 2020
VAT Director Rayner Essex
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The VAT treatment for services is relatively straight forward at the moment, with the default rules being driven by whether the customer is a business (B2B) or a consumer (B2C). But arrangements to access the VAT Mini One Stop Shop (MOSS) will be more complicated from 1 January 2021.

General rule

The place of supply of services is either where the customer is based (if B2B) or where the supplier is based (if B2C).  The net effect is that a B2B supply of services is usually “outside the scope of VAT” and when supplied to a consumer it is usually subject to 20% (UK standard rate).

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