Commentary

V16.1040 VAT MOSS – exchange rates for period ending December 2016

Part V16 Forms and other HMRC material

V16.1040 VAT MOSS – exchange rates for period ending December 2016

V16.1040 VAT MOSS – exchange rates for period ending December 2016

Information Sheet 1/17, January 2017

This information sheet tells you about some of the most used currency exchange rates needed by Mini One Stop Shop (MOSS) businesses registered in the UK, so you can complete declarations and make payments to HM Revenue and Customs (HMRC) in sterling (GBP).

These rates are based on the exchange rate published by the European Central Bank on the last reporting day of the VAT MOSS quarter ((or the next available day, if it's a weekend or bank holiday). For this reporting quarter, it was based

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