VAT Compliance 2019 Filings: Types of Returns and Other Considerations (Irish Tax Review 2019 Issue 2)
In the event of a “no-deal” Brexit, businesses that are registered for either the Union or the non-Union MOSS scheme in the UK can expect to be automatically de-registered immediately. As part of Brexit preparations, businesses that are registered for the non-Union scheme in the UK have been “moving early”, and Ireland seems to be the destination of choice in most cases. Businesses registered for the Union scheme in the UK (i.e. those established there) cannot move their... MOSS registration before Brexit, in accordance with EU law. After Brexit, if a deal is not agreed, UK businesses will be able to register for the non-Union MOSS scheme in Ireland. … Businesses established in Ireland that currently declare and pay the UK VAT due on supplies of telecommunications, broadcasting and electronically supplied services under the Union MOSS scheme would likely be required to register for UK VAT in the event of a no-deal Brexit.
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