File up to 28 EU VAT returns in a single transaction via MOSS
There are over 80 different government supports available to small businesses but many of them are not well known or understood. Each week in the SFA e-zine, we will profile a different support that could improve your business, giving you information and advice.
VAT Mini One Stop Shop (MOSS)
A simplified online method of calculating and making a single payment for VAT owed on telecoms, broadband or e-services supplied to consumers in EU countries in which you do not have a fixed establishment.
From 1 January 2015, the place of supply of these services to consumers became the place where the consumer is established. Businesses that supply these services are therefore obliged to register, charge and account for VAT in the Member State of the consumer. VAT MOSS offers a simplified way of doing so.
The aim of VAT MOSS is to reduce the administrative cost and burden on businesses. Use of MOSS is optional – alternatively businesses can register for VAT in each Member State that it supplies to. However, if you do choose to use MOSS, you must use it for all of your B2C supplies of telecommunications, broadband and electronically supplied services in EU countries where you do not have an establishment.
Businesses make a single registration for MOSS, in the EU Member State in which you are established (known as the Member State of identification).
To register in Ireland, log on to the Revenue On-Line Service (ROS). Revenue will pre-populate the application form with the details it already holds. You can edit certain fields and you must provide details of any fixed establishments you have in other Member States.
MOSS returns should be made via ROS within 20 days of the end of each calendar quarter. In relation to each Member State in which you have made supplies (except Ireland and other places where you have a fixed establishment), you will enter:
- The taxable amount of supplies made from your establishment in Ireland to customers in other Member States
- The taxable amount of supplies made from your fixed establishments in other Member States
MOSS will calculate the total amount due in relation to all Member States. Payment can be made by single debit instruction or by card and Revenue will distribute the payment to the relevant Member States.
For more information, check the VAT MOSS leaflet on the Revenue website. Revenue also runs a MOSS helpdesk, which can be contacted by email (firstname.lastname@example.org) or Lo-Call 1890 226464. Details of regional contact points can also be found on the Revenue website.
If you are interested in applying, don’t forget:
- If you are established and registered for MOSS in Ireland, you cannot include your supplies to customers in Ireland in your MOSS return. These should be processed via your normal domestic VAT return. Similarly, if you make supplies to customers in another Member State in which you have a fixed establishment, these should be filed in the domestic VAT return in that Member State.
- MOSS cannot be used for B2B supplies or for B2C supplies of goods or any services other than telecommunications, broadband or e-services.
- Businesses which fall below the VAT threshold in Ireland will still be required to pay VAT in Member States where they are not established. They can register for MOSS in Ireland without any implications for their domestic VAT status.
- Where there are multiple VAT rates in a certain Member State, the onus is on you to select the correct rate for your services.
- If you are registered for MOSS in Ireland, returns must be made in Euro, irrespective of what currency is used in the country of consumption.