Filing and paying my VAT on MOSS

Failure to file or late filing of your MOSS VAT return

If you have not submitted a MOSS VAT return within ten days of the return due date, Revenue will issue a reminder.

If you still fail to submit the return, any subsequent reminders or steps taken to assess the VAT due will be a matter for the relevant Member State(s) of consumption.

You will be excluded from MOSS if you:

  • submit your MOSS VAT returns late
  • or
  • fail to submit your returns

for three consecutive quarters.

If you are excluded from MOSS, you will be required to register in all Member States in which you make supplies of TBE services.

Penalties and charges

Penalties or charges relating to the late submission or non-submission of MOSS VAT returns are outside the VAT MOSS rules. The Member State of consumption is responsible for applying penalties and charges.

Next: What happens if I overpay VAT?