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