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
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Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.
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Guides updated with more information on how to pay your VAT MOSS bill.
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First published.