Mini One Stop Shop ― returns and record keeping requirements (until 31 December 2020)

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Mini One Stop Shop ― returns and record keeping requirements (until 31 December 2020)
  • Brexit - end of the transition period
  • VAT returns
  • Submitting the return
  • Paying the VAT due
  • Correcting errors on a MOSS return
  • Penalties
  • EC Sales Lists
  • Recovering VAT incurred in other EU member states
  • Record keeping requirements
  • More...

Mini One Stop Shop ― returns and record keeping requirements (until 31 December 2020)

This note should be read in conjunction with the Place of supply of services ― broadcasting, telecommunication and electronic (BTE) services and Mini One Stop Shop (MOSS) ― registration (until 31 December 2020) guidance notes.

Brexit - end of the transition period

From 1 January 2021, this guidance note does not apply to UK businesses and non-EU businesses registered under the UK Union and non-Union MOSS schemes as these schemes ceased to exist on 31 December 2020 when the transition / implementation period ended (IP completion day).

The UK scheme cannot be used for sales made from 1 January 2021 onwards. The following deadlines apply for submission of the last VAT return due under the UK schemes.

  1. the MOSS return due for Q4/2020 needs to be submitted by 20 January 2021

  2. a UK MOSS return cannot be submitted after 31 January 2021

HMRC has provided guidance for supplies to EU and UK consumers which can be access via the following link - VAT rules for supplies of digital services to consumers .

VAT returns

Once the business has registered for the MOSS then any VAT due on relevant supplies of broadcasting, telecommunication and e-services (BTE) to customers (B2C) made within the EU on or after 1 January 2015 must be accounted for using the scheme. The scheme cannot be used to report supplies to consumers located in the same EU member state as the supplier.

The MOSS scheme returns are submitted electronically and the scheme return covers a calendar quarter. Businesses can partially complete, save and submit its MOSS return online. If the business has multiple entries then it will be able to upload its data using an open document format spreadsheet that will be published online.

A business that is registered with HMRC to use the MOSS scheme must ensure it submits the scheme return to HMRC and pays the relevant amount of VAT

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