skip to navigationskip to main content

Cancelling VAT or VAT-MOSS Registration

Newsletter issue - May 2015.

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 deregister for both UK-VAT and VAT-MOSS, and restrict your sales to UK-based consumers, or businesses located anywhere outside the EU.

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

The deregistration 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 deregistration from UK VAT. For a voluntarily deregistration the effective date is the date HMRC receives the application to deregister or a later date as agreed with HMRC.

Working with you

Whether you're starting from scratch or have been in business for years you'll benefit from working with GWAS Limited advice on how to take you to the next level.

fixed-quote-man.jpg

About us

We work closely with our clients and act for a broad range of business....

business-advice-couple.jpg

Get in touch

Simple way to contact us. Just fill in a simple form.

free-consultation-couple.jpg

Our services

Find out details about what we can do
for you.