The VAT MOSS simplified system has been in place since 2015 for taxable persons to declare and pay VAT on business-to-consumer (B2C) supplies of telecommunications, broadcasting and electronic (TBE) services in the EU. There are two MOSS Schemes. The Union Scheme for EU based suppliers and the Non-Union Scheme for Suppliers based outside the EU. … Continue reading VQOTW: Post Brexit Supplies of Digital Services – VAT MOSS