Guidance

Union Return guides for VAT Mini One Stop Shop

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

• 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This publication was withdrawn on 2 March 2021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

HMRC Online Services: how to create and submit a Union VAT MOSS Return

PDF, 1.09 MB, 15 pages

HMRC Online Services: how to upload a completed Union VAT MOSS Return

PDF, 522 KB, 14 pages

Details

VAT MOSS for digital services has been withdrawn.

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 the 1 January 2021 to:

• EU consumers
• UK consumers

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

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

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. 29 June 2015

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

3. 20 March 2015

   First published.