MOSS records and audits

What records am I required to keep for MOSS?

You must retain the following information:

• the Member State of consumption to which the services are supplied
• the type of services supplied
• the date of the supply
• any subsequent increase or reduction of the taxable amount
• the Value-Added Tax (VAT) rates applied
• the amount of VAT payable indicating the currency used
• the date and amount of payments received
• any payments on account received before the supply of the service
• where an invoice is issued, the information contained on the invoice
• names of the customer, where known
• the information used to determine the place where the customer is established, has his or her permanent address, or usually resides.

The information must be recorded in such a way that it can quickly and easily be made available by electronic means.

The records relating to MOSS returns must be retained for a period of ten years from the end of the year in which the supply was made.

Next: Who can request my MOSS records?