VAT on sales of digital services in the EU (VAT MOSS)

This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).

You can find changes to VAT rates in EU member states before 1 January 2018 on the National Archives website.

VAT MOSS rules and guidance

VAT MOSS Returns

HMRC Online Services

Exchange rates

  1. VAT MOSS exchange rates for 2019
  2. Historic exchange rates for VAT MOSS
  3. Changes to the VAT MOSS rate for Hungary
Published 1 February 2016