Relating to the VAT MOSS scheme, I would just like to confirm/check my understanding and would appreciate your help:
In relating to submitting VAT MOSS returns for businesses already registered for the service, am I correct in thinking this is done through the normal UK HMRC VAT pages.
On the information that needs to be submitted, is this essentially the VAT amount due to be paid (in GBP) and the VAT registration number of the company (wherever in Europe it might be)?
In relation to exemptions, if I submitted a VAT Moss return for a client, then a month later they come up to me and say
"we forgot about these 5 invoices",
can I include them in the next VAT MOSS return and effectively roll forward, like can be done with UK VAT returns?
Does it work in the same way?
I did phone HMRC about this today and the nice woman on the phone did provide me with an e-mail address, saying that if an error was made on any VAT return, then this would need to be corrected, but that more information can be found by e-mailing the address, which I have...
Anybody anything to add?
With regards to the treatment of VAT MOSS/EC software sales on QBO, anybody any advice?
Thank you
Replies (3)
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In relating to submitting VAT MOSS returns for businesses already registered for the service, am I correct in thinking this is done through the normal UK HMRC VAT pages.
It's done through the VAT MOSS page, not the normal UK VAT page, since it is outside the scope of UK VAT.
On the information that needs to be submitted, is this essentially the VAT amount due to be paid (in GBP) and the VAT registration number of the company (wherever in Europe it might be)?
No you just need a summary of the sales and vat for each country, broken down by VAT rate charged (e.g. standard / reduced rate).