Which impact on MOSS?

  • For the Belgian enterprises

    As from April 13th 2019 the United Kingdom will stop being part of the MOSS system and information exchange between the Member States. 

    Pursuant to the legislation in force, the Belgian taxable persons who are registered with the MOSS are required to declare and to pay the VAT to which they are liable on services concerned (telecommunications, broadcasting, television and electronic services) carried out in the United Kingdom during the first quarter 2019 (till April 12th 2019 included) in the MOSS declaration which should be submitted at the latest on April 20th 2019.  This obligation still remains although it is not sure yet that data could still be exchanged with the UK and vice versa as from April 2019.  

    As from April 13th 2019, it will be no longer be possible to correct MOSS declarations concerning the UK and pertaining to previous periods.  Therefore, the taxable persons must directly get in touch with the British authorities if they consider that one or several declarations concerning periods before Brexit must be corrected.  

    For services provided on March 13th and 14th and as from the second quarter 2019, the taxpayers must be registered in the United Kingdom and observe the procedures implemented by the British authorities.

  • For the British enterprises

    The taxable persons established in the UK and registered with the MOSS, who wish to carry on using this system, must be registered as from April 13th 2019 in a Member State (non-UE MOSS system).  To this purpose an individual identification number will be given to them (with the following EUxxxyyyyyz format) which may only be used by the British taxable persons in the MOSS system.

    The British taxable persons who no longer want to use the MOSS system must get in touch with the Belgian tax administration in order to be identified for the services they are providing to Belgium as persons not liable to pay the tax.