The VAT MOSS scheme is used to account for VAT due on all supplies to consumers in member states where you have no establishments. VAT MOSS returns are calendar quarterly only. The deadlines for submitting your VAT MOSS returns are:
- 20 April for quarter ended 31 March
- 20 July for quarter ended 30 June
- 20 October for quarter ended 30 September
- 20 January for quarter ended 31 December
Non-Union VAT MOSS returns
The return should be used to declare the VAT due on all the supplies of digital services you make to consumers inside the EU. This includes supplies to UK consumers.
Union VAT MOSS returns
The return should be used to declare the VAT due on supplies of digital services you make to consumers in other member states where you have no establishments. Any VAT due on sales to UK consumers should be declared on your UK VAT Return.
If you have fixed establishments in other member states (for example, VAT registered premises in France and Spain) any VAT due on sales to consumers in those member states should be declared through the VAT returns you make in those member states, regardless of the source of those sales. Similarly, any supplies of digital services to consumers in the UK made by fixed establishments in other member states should be declared via your UK VAT return and not via your MOSS return.
If you do have fixed establishments in other member states then the MOSS return will also contain a section for supplies from these establishments to consumers in member states where you are not established.