This article summarizes the position for both UK and non-UK businesses that are registered for MOSS in the UK under the EU MOSS or non-EU MOSS schemes, respectively. We also include high-level details on the UK VAT position for non-UK (both EU and non-EU) resident businesses that provide telecommunications, broadcasting, and electronic (TBE) services (also referred to as electronically supplied services or ESS) to UK customers, following the end of the Brexit transitional period on 31 December 2020.
Source: Deloitte
