Business tax – form

VAT Mini One Stop Shop: Union Return

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

Documents

Union VAT MOSS Return template: LibreOffice version

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 (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.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

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

Detail

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.

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).

VAT MOSS: register and use the service
How to register and use VAT MOSS to report and pay VAT due on sales of digital services to consumers in the EU.

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