Pay your VAT bill

8. Pay your VAT MOSS bill

You need to pay your quarterly VAT Mini One Stop Shop (VAT MOSS) bill by:

  • 20 April for the quarter ending 31 March
  • 20 July for the quarter ending 30 June
  • 20 October for the quarter ending 30 September
  • 20 January for the quarter ending 31 December

If the deadline falls on a weekend or bank holiday, your payment must reach HM Revenue and Customs’ (HMRC) bank account on the previous working day.

Ways to pay

Businesses that are VAT registered in the UK can pay by Faster Payments, CHAPS or Bacs to the Union VAT MOSS account. Businesses outside the EU should use the Non-Union VAT MOSS account.

Use the payment reference HMRC sent you when you submitted your VAT MOSS Return. You can also find it by logging in to your online account and checking the confirmation message.

Union VAT MOSS account details

Sort code Account number Account name
08 32 00 12001047 HMRC VAT ON E

You can’t combine your VAT MOSS payment with your normal UK VAT Return payment, because it goes to a different bank account.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Non-Union VAT MOSS account details

Use the Non-Union VAT MOSS bank details if your business is based outside the EU.

Account number (IBAN) Bank identifier code (BIC) Account name
GB34BARC20051710753491 BARCGB22 HMRC VAT ON E

To avoid underpaying HMRC because of bank charges, ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.

HMRC’s banking address for Non-Union VAT MOSS payments is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HO