Filing and paying my VAT on MOSS

What happens if I overpay VAT?

When you make a payment through MOSS, it will be compared to the corresponding MOSS VAT return. If the amount paid is more than the total amount due on your MOSS VAT return, we will refund the overpayment to you.

Correcting my MOSS VAT return

If you make a correction to your return which leads to an overpayment before we have distributed the money to the Member State(s) of consumption, we will refund the overpayment to you.

However, if the correction is made after we have distributed the money to the Member State(s) of consumption, then the refund rules of the Member State(s) of consumption will apply.

Note

Under the Union scheme rules, Revenue will retain a percentage of the VAT collected on behalf of other Member States in relation to each calendar quarter up to 31 December 2018.

Where an overpayment of VAT arises and the VAT has been distributed to the Member State of consumption, that Member State's tax administration will subject to its rules:

  • refund its portion of the overpaid amount to you
  • and
  • will notify Revenue to refund the relevant portion of the retained amount to you.