Filing and paying my VAT on MOSS

Information required on the MOSS VAT return

The MOSS Value-Added Tax (VAT) return is prepopulated with basic details such as your MOSS registration number and the relevant calendar quarter. A drop-down menu will allow you to select the individual Member States to which you have made supplies and to enter the details relevant to supplies in that Member State.

Union scheme returns

You will be required to enter:

  • the taxable amount of supplies of TBE services made from your establishment in the State to customers in other Member States
  • the taxable amount of supplies of TBE services made from your fixed establishments in other Member States, except those supplies made to a Member State where you have a place of establishment.

Non-Union scheme returns

You will be required to enter the taxable amount of your supplies of TBE services to non-taxable persons in the European Union (EU).

For both schemes, if there are multiple rates applicable in that Member State, you can make multiple entries.

Once you have entered the taxable amount and selected the relevant VAT rate, the MOSS system will calculate the VAT due at each rate and produce the total amount due for that Member State.

When you have completed the return in relation to each relevant Member State, the MOSS system will calculate the total amount due in relation to all Member States.

Next: Filing your MOSS VAT return