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Filing and paying my VAT on MOSS

  1. Overview
  2. Information required on the MOSS VAT return
  3. Filing your MOSS VAT return
  4. Can you deduct input VAT in the MOSS VAT return?
  5. How and when should the MOSS VAT payment be submitted?
  6. Late payment, partial payment or no payment
  7. Failure to file or late filing of your MOSS VAT return
  8. What happens if I overpay VAT?

How and when should the MOSS VAT payment be submitted?

Paying MOSS VAT through ROS

You must pay your Value-Added Tax (VAT) through the Revenue Online Service (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.

How are currency fluctuations dealt with?

The exchange rate that must be used when completing the MOSS VAT return is the European Central Bank 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

Published: 12 June 2017 Print this page

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