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This publication was withdrawn on

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:

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VAT MOSS for digital services has been withdrawn.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:

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. Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

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

  3. First published.

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