• From 01/01/21 all supplies of digital services to consumers in the EU are now liable for VAT in the consumer member state
    • Annual threshold (£8,818) has been abolished
    • Businesses will now need to register and charge VAT in country where the customer is based
  • For business wishing to use VAT MOSS they will now need to register for VAT in a member state and register for non union VAT MOSS

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