Consequences of Brexit on VAT from 1 January 2021

Special regime for the provision of telecommunications, broadcasting and television or electronic services (MOSS)

UK-based traders who apply the Mini One-Stop Shop (MOSS) scheme for the supply of telecommunications, broadcasting and electronic services to individuals resident in the European Union must change their MOSS ID and register in a Member State under the non-EU-based scheme.

Entrepreneurs identified in Spain will include in the MOSS VAT declaration for the fourth quarter of 2020 (form 368) the services provided in the United Kingdom during said quarter, although they must present this declaration from January 1 to January 20, 2021, that is, once the transitional period ends on December 31, 2020. In the event that they must modify the MOSS VAT declarations, relating to quarters of 2020 or previous, in the part corresponding to services provided in the United Kingdom , they may do so only until December 31, 2021 .