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.

• From: HM Revenue & 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. 29 June 2015

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

  3. 20 March 2015

     First published.

Documents

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

PDF, 652 KB, 14 pages

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

PDF, 523 KB, 13 pages

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:

• EU consumers
• UK consumers