Taxation and customs union

Declare and Pay VAT in MOSS

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Submit VAT return

Background

A taxable person using either of the special schemes is required to submit, by electronic means, a mini One Stop Shop VAT return for each calendar quarter, whether or not it has actually supplied telecommunications, broadcasting, or electronically supplied services (where no supplies in the EU have been carried out for that quarter, a 'nil return' is submitted). The mini One Stop Shop VAT return (and accompanying payment) is required to be submitted within 20 days of the end of the period covered by the return.

The mini One Stop Shop VAT return contains the details of supplies made to customers in each Member State of consumption by the taxable person using the scheme and, for the Union scheme, by each fixed establishment.

The Member State of identification splits the mini One Stop Shop VAT return by Member State of consumption, and forwards the details to the various Member States of consumption and establishment.

The Member State of identification generates a unique reference number for each mini One Stop Shop VAT return, and informs the taxable person of this number. This number is important, as the taxable person must make a reference to it when it makes the corresponding payment.














Pay VAT

Background

The taxable person pays the VAT due to the Member State of identification. It pays one amount, for the total of the return (i.e. for every Member State of consumption). The Member State of identification then distributes the money to the various Member States of consumption. Under the Union scheme, the Member State of identification retains a percentage of this money until 31st December 2018 (the retention period).