Filing and paying my VAT on MOSS

Overview

Domestic supplies of telecommunications, broadcasting and electronic (TBE) services 

You cannot include your supplies of TBE services to Irish customers in your MOSS VAT return if you are registered for the Union scheme in the State.  Instead, you must include those supplies in your normal domestic VAT return.

Similarly, if you make supplies to customers in a Member State in which you have an establishment, you should not include those supplies in your MOSS VAT return. You must include them in the domestic VAT return of that Member State.

Non-Union scheme

If you are registered for the non-Union scheme in Ireland and you make supplies to customers in the State, you must include those supplies in your MOSS VAT return.

Next: Information required on the MOSS VAT return