Filing and paying my VAT on MOSS
Can you deduct input VAT in the MOSS VAT return?
You can not reclaim input VAT in your MOSS VAT return.
Only output VAT should be included on your MOSS VAT return. The total gross taxable amount and the total tax payable in relation to each Member State should be shown in the MOSS VAT return.
If you are entitled to claim a refund of tax incurred in a Member State in which you are not VAT registered, you should submit your claim through either:
Next: How and when should the MOSS VAT payment be submitted?