Cancelling VAT or VAT­-MOSS Registration

If you registered for UK VAT in order to operate VAT-­MOSS for your overseas sales of digital services to non-­business customers, you may now find that the administration for such sales is just not worth the hassle. If so you may want to de-register for both UK­-VAT and VAT-­MOSS, and restrict your sales to UK-­based consumers, or businesses located anywhere outside the EU.

The de-registration process for VAT-­MOSS must be done online and it will take effect from the end of the calendar quarter in which notice to de-register is given. Thus to de-register from VAT­-MOSS with effect from 1 July 2015 onwards, notice must be given by 15 June 2015. Note that once de-registered for VAT-­MOSS your business can’t use VAT-­MOSS again for two calendar quarters.

The de-registration application for UK ­VAT can be done online, and we can do this for you. The paper form VAT 7 can also be used to apply for de-registration from UK VAT. For a voluntarily de-registration the effective date is the date HMRC receives the application to de-register or a later date as agreed with HMRC.