V2.189O Union Scheme—Introduction

Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—Union and non-Union schemes (MOSS before 1 January 2021 / V2.189O Union scheme—introduction

Commentary

Part V2 Registration – deregistration

Brexit and the VAT registration of taxable persons under the Union and non-Union schemes (before 1 January 2021)

From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period¹, the MOSS (Union and non-Union) Schemes ceased to be available in the UK. As a result, VATA 1994, Sch 3B (Electronic, telecommunication and broadcasting services: non-union scheme) and Sch 3BA (Electronic, telecommunication and broadcasting services: Union scheme) were repealed from IP completion day².

For the One Stop Shop (OSS) and the

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

��Ƶ