UK Digital Services VAT (Post-Brexit)
UK sellers of digital services to EU consumers: register for non-Union OSS or VAT in each EU country.
Post-Brexit, the UK MOSS (Mini One Stop Shop) was retired. UK businesses selling digital services to EU consumers must either register in each EU country, or use the Non-Union OSS in one EU member state. UK domestic VAT applies to UK customers regardless.
Worked examples
UK seller, German consumer, £100 net digital service: charge German VAT (19%) = £19. Pay via OSS, not UK HMRC.
UK seller, UK consumer: charge UK VAT 20% as normal.
Sources:
HMRC digital services VAT
· retrieved 2026-05-12.
Frequently asked questions
What counts as digital services?
Software downloads, streaming, e-books, online courses, hosting, etc. Not human-delivered services.
Do I need to register for OSS?
Yes if you sell digital services B2C to EU consumers above the threshold (was €10,000 EU-wide; check current rules).