½Û×ÓÊÓƵ

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 / V2.189R Union scheme—date from which VAT registration has effect and notification of changes (before 1 January 2021)
Commentary

V2.189R Union scheme—date from which VAT registration has effect and notification of changes (before 1 January 2021)


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

To continue reading
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 TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 14:06