VAT MOSS scheme

VAT MOSS scheme

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I have been setting up a VAT Moss scheme for client. I cannot find a direct debit option. Is the only option to manually pay it each quarter? As you can imagine I've scoured HMRC's website without getting any further forward.

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By Paul Soper
19th Sep 2015 17:35

No direct debits

As far as I am aware there is no direct debit facility, this is probably because although HMRC host the return the facility is one that is supposed to me common to all member states - and of course you have to be particularly vigilant because a late payment or return can expose you to up to 27 different penalties being demanded by 27 different tax authorities if you are unlucky enough to have customers in all of the other member states. 

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By Moonbeam
19th Sep 2015 17:54

Thanks Paul

I am a MOSS virgin and your extra comments about penalties fill me with dread.

Client may eventually have consumer customers all over the place. Given that we've only got until 20th of the following month to send return and pay I shall be imposing my own earlier deadline of at least 7 days before that.

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By Paul Soper
19th Sep 2015 22:47

Indeed...

The Irish have already f*cked this up, and I'm sure other nations will too - according to HMRC all 'investigations etc' are supposed to go through them but, they don't, and the penalty situation is as bad as I describe - in the absence of VATMOSS your client should register in each and every country in which they have sales but... VATMOSS allows a single return and payment, sounds good but, each and every country can apply penalties, just as if VATMOSS didn't exist and every return was late...

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