Guidance

VAT Mini One Stop Shop for Agents

How to register and use the VAT Mini One Stop Shop (VAT MOSS) online service for agents.

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

This guidance was withdrawn on

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:

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

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

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

Overview

If your clients have registered for the VAT MOSS scheme you can submit their returns through the VAT MOSS for Agents online service, part of HMRC Online Services.

If you do not have an HMRC Online Services account you’ll need to register as a new user through the service.

VAT agent reference number

You need a VAT agent reference number before you can add VAT MOSS for Agents to your HMRC Online Services account.

If you’re registered for VAT, this will be your business’ VAT number and will be shown automatically when you log in to HMRC Online Services.

If you’re not registered for VAT, you’ll need to apply for a VAT agent reference number.

You’ll need to wait until the day after the reference shows on your HMRC Online Services account before you add VAT MOSS for Agents.

How to register for the VAT MOSS for Agents service

To register for the service:

  1. Log in to HMRC Online Services.
  2. Go to ‘Your HMRC services’ and choose ‘Services you can add’.
  3. Choose ‘VAT MOSS for Agents’ from the list.
  4. Enter the identification details asked for during set up.

You’ll be sent an activation code in the post within 10 working days of signing up for the service.

If you lose your activation code, you can sign in to the Government Gateway and ask for a replacement by following the ‘activate’ link under ‘action’.

You must activate VAT for Agents within 28 days of the date on the letter, or you’ll have to complete the sign up process again.

Set up authorisation to act for each client

Once you’ve enrolled for the VAT MOSS for Agents service, you need to use it to set up your authorisation to act for each client individually. You will not be able to submit a client’s VAT MOSS Return before you do this.

When you add each client to your VAT MOSS for Agents account, HMRC will post a unique authorisation code to them.

Enter the code into the service to complete the authorisation. It will expire within 30 days, so make sure your client knows they’ll get a letter and ask them to give the code to you as soon as possible.

Once you’ve entered the code you should see your client in your VAT MOSS for Agents client list within 24 hours.

What you can do in the service

You can use the service to:

  • submit your clients’ VAT MOSS Returns
  • ask for changes to your clients’ registration details, for example business name or contact details
  • get messages from HMRC about your clients’ VAT MOSS records

You can also pay VAT MOSS bills on behalf of a client once they’re shown in your VAT MOSS for Agents client list.

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

Published 16 December 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. After Brexit, you cannot use VAT MOSS to declare and pay VAT when your client sells digital services.

  3. First published.

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