Since leaving the EU, UK companies can register themselves in an EU country for the purposes of VAT compliance. They will register as a Non-EU Business.

The most popular place to register is in Ireland due to the language and also the ease of setting up with Irish Revenue (ROS).

Non-Union VAT MOSS Scheme
VAT IOSS (Import One Stop Shop)

Services to facilitate IOSS:

The UK VAT Mini One Stop Shop service (VAT MOSS) was withdrawn on 1 January 2021.

If you supplied digital services to EU consumers on or before 31 December 2020 you had until 10 January 2021 to register for MOSS.

You cannot register for VAT MOSS in the UK for supplies made after 31 December 2020.

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