Filing and paying my VAT on MOSS

How and when should the MOSS VAT payment be submitted?

Paying MOSS VAT through the Revenue Online Service (ROS)

You must pay your VAT through ROS on or before the 20th day of the month following the calendar quarter. The payment options are:

  • single debit instruction
  • card payment
  • electronic funds transfer (this payment option is only available in the non-Union scheme).

Your payment must be accompanied by the unique reference number of the corresponding return. The MOSS system will generate the unique reference number of the return.

Customers that are Non-resident or exempt from mandatory electronic filing and payment

From 9 September 2019, if you are:

  • a non-resident, and do not have a SEPA reachable bank account
  • or
  • you are a customer who is exempt from mandatory electronic filing and payment

you can pay MOSS VAT by Electronic Funds Transfer (EFT).

Please use the following Revenue account to make your EFT payment:

Account name: Office of the Revenue Commissioners – VAT MOSS EFT – Public Bank Account
Bank: Danske Bank, International House, 3 Harbourmaster Place, Dublin 1
IBAN: IE33DABA95159910003565

You must include your:

  • name
  • registration number
  • tax type

with your payment to ensure correct and prompt allocation of funds to your customer record.

How are currency fluctuations dealt with?

When completing your MOSS VAT return, use the European Central Bank currency rate applicable on the last day of the calendar quarter to which the return relates.

The amount of your VAT payment should match the amount of VAT due in accordance with the corresponding MOSS VAT return. Any losses or gains as a result of currency fluctuations should be dealt with under normal accounting procedures.

How are bank charges treated?

Bank charges on all payments under the MOSS are always the responsibility of the payer.

Next: Late payment, partial payment or no payment