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Activity Feed Forums Rest of Europe United Kingdom (UK) Change of UK VAT number and impact to EU MOSS registration

  • Change of UK VAT number and impact to EU MOSS registration

    Posted by Sean on 29 July 2021 at 10:13 am

    Is a UK VAT number linked to an EU VAT number and does a change of the UK VAT number affect EU MOSS registration in an EU member state?

    Jack replied 2 years, 11 months ago 2 Members · 3 Replies
  • 3 Replies
  • Jack

    2 August 2021 at 9:20 am

    Being a UK company (i.e. non EU member state), I assume your company is registered for the OSS Non-Union Scheme. Could you share a bit more detail to the type of services you supply, type of customer (i.e. private individuals “B2C”, business customers “B2B” or both B2C and B2B), and also which EU Member State you registered in under the MOSS Non-Union Scheme?

    • Sean

      2 August 2021 at 12:54 pm

      We are selling software to private customers in the EU and as such, need to collect and pay the relevant VAT per EU member state and pay this over to the corresponding tax authority. Post Brexit we registered in Ireland under for a non-union VAT number (we have no establishment in Ireland, nor do we have an Irish VAT number).

      The question I have now is as follows: As we have a couple of group companies established in the UK and these companies will soon become a UK VAT group, do I need to communicate our new UK VAT group number to the Irish Revenue in respect of our OSS non-union scheme?

      Any help would be greatly appreciated.

      • Jack

        8 August 2021 at 4:19 pm

        If you’re already VAT registered and intend to create a VAT group, you cannot have more than one active UK VAT registration number. As such, when that VAT group is created, its founder members will need to cancel their existing VAT registrations and the newly formed VAT group will be issued with its own UK VAT registration number. Any new member joining the group at a later date will also have to cancel its original registration.

        Although I have no experience with this particular situation in practice, from a UK perspective I would suggest that you simply need to update your new UK VAT number and details via HMRC’s Online Portal in the ‘Non-Union scheme for VAT Mini One Stop Shop’ section by selecting “Change Registration Details”.

        From an EU member state perspective, you are legally obliged to inform the Member State of identification (i.e. Ireland in your case) of changes to the registration information (I think at the latest the 10th day of the month following the change).

        Amendments can be made to certain elements of the registration information, such as addresses, email addresses, contact details, list of fixed establishments, list of VAT identification numbers in other Member States etc., but the individual VAT identification number cannot be amended. Member States will define precisely how and what amendments to registration details can be made.

        In practice, a VAT group registers under the VAT identification number with which it is registered for its domestic supplies; where separate numbers are given at a domestic level to group members, a single number should be allocated to the VAT group at least to be used for the MOSS (as far as I am aware, this can either be a new number or an existing number already allocated to a member of the group).

        Here is also some links to further details from the Irish Revenue and EU guidance on the non-union MOSS.

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