MOSS records and audits

Who can request my MOSS records?

The records can be requested from:

• the Member State of identification
• the Member State of consumption, in relation to supplies made in that particular member state.

The majority of Member States have agreed common procedures in relation to requesting records which are designed to simplify the compliance burden.

Request for MOSS records should be routed through Revenue (where Ireland is the Member State of identification) who will request the records from you and pass them on to the other Member State.

The Member State of consumption may, however, contact you directly to request your records in relation to supplies which are taxable in its jurisdiction.

If the Member State of consumption is not satisfied with the information provided it can request Revenue to carry out an audit of your records.

Provision of records

Records must be provided electronically.

The European Union (EU) Commission has developed a Standard Audit File for MOSS based on the information you are required to keep. This means that the required data can be exported from the accounting system of the business, quickly, easily and in a predetermined fashion.  The preferred format for the receipt of this data is XML.

The use of the Standard Audit File Schema Specifications, though recommended by Revenue, is not mandatory and it is not a requirement to submit it in electronic file format (XML). Any appropriate format will suffice.

Transmission of data

Revenue provide a secure methodology for transferring the data and forwarding it to the appropriate Member States.

Next: How are MOSS audits dealt with?