Geographic Deep Dives19 min read
VAT MOSS and Non-Union OSS for UK Freelancers Selling to the EU
If you sell digital services from the UK to EU customers, treat UK VAT MOSS as historical and [Non-Union OSS](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en) as the current route to assess. You cannot use UK VAT MOSS for sales made from 1 January 2021 onwards. For UK sellers who are not established and have no fixed establishment in the EU, the relevant OSS branch is the **Non-Union scheme**.
vat mossdigital services vatuk freelancer eu clients+2 more
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