How to register and use the VAT Mini One Stop Shop (VAT MOSS) online service for agents.
If you don’t 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’s 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:
- Log in to HMRC Online Services.
- Go to ‘Your HMRC services’ and choose ‘Services you can add’.
- Choose ‘VAT MOSS for Agents’ from the list.
- 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 won’t 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 receive 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
- receive 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.