Filing and paying my VAT on MOSS

Filing your MOSS VAT return

You must file a MOSS VAT return on a quarterly basis on 1 January, 1 April, 1 July or 1 October.

The MOSS VAT return is made available through the Revenue Online Service (ROS) at the end of each calendar quarter. You should submit your return within 20 days of the end of each quarter.

For example, the return relating to the calendar quarter January-March must be submitted on or before 20 April of that year.

How do I know what VAT rate to use?

All MOSS VAT returns are prepopulated with the relevant VAT rates of each Member State. Where there are multiple rates relating to a Member State, you will need to select the appropriate rate for your supplies.

Revenue will make every effort to ensure that any changes to rates in a Member State are reflected in the MOSS VAT return as soon as possible after the change.

It is your responsibility to ensure that the correct rate is applied. The European Union (EU) Commission website provides relevant information on the VAT rates and the VAT rules in all Member States. Links to further information on this topic is contained in the MOSS legislation section.

What currency should I use for the MOSS VAT return?

MOSS VAT returns must be completed in EURO unless the Member State of identification uses a different currency.

If you are registered for MOSS in the State, the MOSS VAT return must be completed in EURO irrespective of what currency was applied when making the supply.

If you use a currency other than EURO when making your supplies, the exchange rate that must be used is the European Central Bank rate applicable on the last day of the calendar quarter to which the return relates. That exchange rate must also be applied where any amendments are made to the original return.

However, if, during the calendar quarter, for commercial accounting or other business reasons, you convert the foreign currency into EURO using an agreed daily or other periodic rate and you record these EURO amounts in your business accounts, you may use these figures to complete your quarterly MOSS VAT return.

Can I make amendments to a MOSS VAT return?

If you make an error in a MOSS VAT return, you can amend that return through MOSS up to three years after the due date of the return. After that date, you will have to contact the Member State of consumption to resolve the issue.

How are credit notes dealt with?

If you raise a credit note in a subsequent calendar quarter you must amend the original MOSS VAT return. The exchange rate applicable will be the European Central Bank rate applicable on the last day of the calendar quarter in which the supply to which the credit note relates was made.

Next: Can you deduct input VAT in the MOSS VAT return?