Form

Union return, VAT Mini One Stop Shop

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

• From: HM Revenue & Customs
• Published: 20 March 2015
• Last updated: 18 December 2020 — See all updates

This publication was withdrawn on 2 March 2021

Use this guidance to find out about VAT MOSS for sales made on or before 31 December 2020.

You can use the UK VAT MOSS system to:

• amend VAT MOSS returns until 31 December 2021
• make corrections to registration information until 31 December 2024

Find out how to pay VAT for digital services sold on or after 1 January 2021 to:

• EU consumers
• UK consumers

Documents

Union VAT MOSS Return template: LibreOffice version

ODS, 93.8 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Union VAT MOSS Return template: Excel version

ODS, 87 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

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

• EU consumers
• UK consumers

Use this template if you want to upload your Union VAT MOSS Return to HMRC Online Services.

There are 2 versions of the template, both are OpenDocument format. The version you should download depends on the software you choose to use.

You can use:

• the free LibreOffice software
• Microsoft Excel - Microsoft Office 2010

Make sure you download the correct version of the template for your software.

Email HMRC to ask for this form in Welsh (Cymraeg).

Return template: format you need to use for country names

You must use EU country names in the ‘Member State of Consumption’ column of the Union VAT MOSS Return template. To make sure your return is accepted choose from:

• Austria
• Belgium
• Bulgaria
• Cyprus
• Croatia
• Czech Republic
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Hungary
• Ireland
• Italy
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal
• Romania
• Slovakia
• Slovenia
• Spain
• Sweden

Make sure you only enter country names as they appear on this list, don’t use any other names or formats (for example, country codes).

Related forms and guidance

VAT MOSS: Union Return guides
How to submit your Union VAT MOSS Return to HM Revenue and Customs.

Published 20 March 2015
Last updated 18 December 2020 + show all updates

1. 18 December 2020

   Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

2. 30 September 2015

   Added list of country names to use in templates and links to related guidance.

3. 20 March 2015

   First published.