Brexit - Mini One Stop Shop (MOSS)
Impact of Brexit on MOSS
For the Belgian businesses
As from 1 January 2021, the United Kingdom will stop being part of the Mini One Stop Shop system (MOSS).
Pursuant to the legislation in force, the Belgian taxable persons who are registered for the MOSS are required to declare and to pay the VAT to which they are liable on the services concerned (telecommunications, broadcasting and electronic services) carried out in the United Kingdom until 31 December 2020.
Only the VAT regarding these services can still be mentioned in and filed via the MOSS return regarding the 4th quarter 2020, which must be filed at the latest on 20 January 2021.
During 2021 and till 31 December 2021 at the latest, corrections can still be filed to previous MOSS returns which have been filed in a Member State regarding services which have been supplied in the United Kingdom until 31 December 2020 at the latest.
As from 1 February 2022, it will no longer be possible to correct MOSS returns related to services which have been supplied in the United Kingdom before the date of 1 January 2021. Therefore, the taxable persons must directly get in touch with the British authorities if they consider that one or several returns concerning periods before 1 January 2021 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 businesses
The taxable persons established in the UK and registered for the MOSS, who wish to continue using this system for the services they will supply as from 1 January 2021, must be registered in a Member State (non-EU MOSS scheme). 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 have a fixed establishment in another Member State can continue to use the European MOSS scheme via a registration in the Member State where the fixed establishment is located.
The British taxable persons who no longer want to use the MOSS system must contact the Belgian tax administration in order to be identified for the services supplied to non-taxable persons established in Belgium.
Taxable persons who have not fulfilled their obligations (e.g. return not submitted on time) for transactions prior to 1 January 2021 must contact the Belgian tax administration (via moss@minfin.fed.be) in order to make the necessary regularisations.