Which impact on MOSS?

  • For the Belgian enterprises

    As from 01.01.2022, the United Kingdom will stop being part of the MOSS system and information exchange between the Member States. 

    Attention please : 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 until 31.12.2020.

    Only the VAT regarding these services can still be mentioned in and filed via the MOSS declaration regarding the 4th quarter 2020, which must be filed at the latest on 20.01.2021.

    During 2021 and till 31.12.2021 at the latest, corrections can still be filed to previous MOSS declarations which have been filed in a Member State regarding services which have been supplied in the United Kingdom until 31.12.2020 at the latest. As from 01.01.2022, it will 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 as from the first quarter of 2021, 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 for the services supplied as from 01.01.2021, must be registered as from that date in a Member State (non-UE OSS 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 OSS 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 persons established in Belgium who are not liable to pay the tax.

    Corrections to previous MOSS declarations which have been filed in the United Kingdom and which concern services supplied in the Member states of consumption at the latest on 31.12.2020, can still be made via MOSS until 31.12.2021 at the latest.