Filing and paying my VAT on MOSS

Late payment, partial payment or no payment

We will issue a reminder if you have not made a payment or made a full payment within ten days of the payment due date.

If you make a partial payment, the payment will be distributed proportionately to the relevant Member States of consumption.

If you still fail to pay in full, any subsequent reminders or steps taken to collect the VAT due will be a matter for the relevant Member State(s) of consumption.

You will be excluded from MOSS if you:

  • submit late payments
  • or
  • fail to submit payments

for three consecutive quarters.

If you are excluded from MOSS, you will be required to register in all Member States in which you make relevant supplies.

Penalties or charges for non-payment of VAT through MOSS

Penalties or charges relating to non-payment of VAT through MOSS are the responsibility of the relevant Member State(s) of consumption.

Next: Failure to file or late filing of your MOSS VAT return