VAT MOSS

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Register for and use the VAT Mini One Stop Shop
VAT on digital services in the EU

VAT on digital services in the EU
Since 1 January 2015 new place of supply rules for value added tax (VAT) on the supply of digital services by businesses to consumers in the EU

VAT: supplying digital services and the VAT Mini One Stop Shop
Changes to the place of supply rules for digital services and using the VAT Mini One Stop Shop (VAT MOSS)
 
VAT MOSS - Union Return guides
How to submit your Union VAT Mini One Stop Shop (VAT MOSS) Return to HM Revenue and Customs

VAT MOSS - Union Return
Use this form to complete and upload a Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC Online Services

VAT MOSS - Non-Union Return guides
How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HM Revenue and Customs

VAT MOSS - Non-Union Return
Use this form to complete and upload a Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC Online Services