Guidance

Non-Union Return guide for VAT Mini One Stop Shop

How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC.

Documents

Details

You cannot use VAT MOSS in the UK for sales made from 1 January 2021 onwards.

Your return for Q4/2020 should be submitted by 20 January 2021.

You will not be able to submit a return after 31 January 2021.

Step by step guides for the Non-Union VAT MOSS scheme on how to:

  • create and submit a return online
  • upload a completed return template

From 1 January 2021

Find out how to pay VAT when you sell digital services from 1 January 2021 to:

Updates to this page

Published 20 March 2015
Last updated 18 December 2020 + show all updates
  1. Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

  2. Guides updated with more information on how to pay your VAT MOSS bill.

  3. First published.

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