VAT MOSS and non-Eurozone country returns

Mon Jun 29, 2015

In this post we are covering how the non-Eurozone Member States require VAT MOSS users of their portals to submit returns, and in what currency.

VAT MOSS

There are nine non-Eurozone countries: Bulgaria, Croatia, Czech Republic, Denmark, Hungary, Poland, Romania, Sweden, and the United Kingdom.

When it came to VAT MOSS return requirements these nine EU Member States had the option of requiring the return to be submitted in their local currency or in euro. Alas there is no standard EU VAT MOSS return. This has created a situation whereby different Member States require different technical and financial details. We have covered these anomalies in more detail here.

Even among this group of nine EU Member States there is no consistency. Six require the VAT MOSS return in Euro (€) while the three others require the return in their local currency. The four that require local currency returns are Croatia (Kuna); Denmark (Krone), and the United Kingdom (Sterling).

In other words if you have registered for VATMOSS in Croatia, Denmark, or the United Kingdom then your return must be submitted in the local currency.

VAT MOSS exchange rate issues

This issue also brings into play exchange rate issues.

For example, for those registered with the UK VAT MOSS system, the following is the advice when it comes to foreign exchange rates:

If you charge or invoice consumers in other member states in a currency other than pound sterling, and you record that price in your business accounts in that currency, you must convert the amount into sterling at the end of each calendar quarter. You must use the rate published by the European Central Bank on the last working day of that quarter, see HMRC VAT MOSS conversion rates.”

As Q2 ends on Tuesday, June 30, that means using the ECB rate of this date.

Non-Eurozone VAT MOSS returns

Here’s a non-Eurozone breakdown of the VAT MOSS return:

Bulgaria

VAT MOSS input options: The file upload format is .xml. No option for manual input of data.

MOSS report links: Registration applications are filed only through the MOSS web service system, published on the website of the Bulgarian tax authority: www.nap.bg.

In cases of technical problems with the MOSS system (real or test version), clients can receive more information by e-mailing: infocenter@nra.bg

Report currency: VAT MOSS returns to the Bulgarian tax authorities must be in Euro (€).

MOSS contact: infocenter@nra.bg

Croatia

VAT MOSS input options: No sample available at time of posting.

Report currency: VAT MOSS returns to the Croatian tax authorities must be in the local currency, the kuna (HRK).

MOSS contacts: Ines Tomić, senior VAT advisor in the tax administration ines.tomic@porezna-uprava.hr

Mirko Brkovic mirko.brkovic@porezna-uprava.hr

Czech Republic

VAT MOSS input options: The file upload format is .xml file. No option for manual input of data.

MOSS report details: MOSS report access can only be accessed by registered taxable persons.

Once registered this is the pathway to the MOSS web portal:

MOSS portal (Tax Portal> Electronic Submissions> An application for registration under MOSS / Requests for access to MOSS (EU Mode):

https://adisdpr.mfcr.cz/adistc/adis/idpr_pub/auth/LoginPage.faces

Report currency: VAT MOSS returns to the Czech Republic tax authorities must be in Euro (€).

MOSS contact: CZ-DPH2015@mfcr.cz

Denmark

VAT MOSS input options: File upload formats .csv and .xml. Denmark MOSS upload info here: http://www.skat.dk/getFile.aspx?Id=115997. No option for manual input of data.

MOSS report details: Danish MOSS website: http://www.skat.dk/skat.aspx?oId=80028&vId=0

Report currency: VAT MOSS returns to the Danish tax authorities must be in the local currency, the krone (DKK).

MOSS contact: Bent Lauridsen Bent.Lauridsen@Skat.dk

Telephone: 0045 7238 8393

Hungary

VAT MOSS input options: The file upload format is .xml file. No option for manual input of data.

MOSS report details: MOSS reports uploaded at the following links: https://moss.nav.gov.hu or http://clo.apeh.hu/ese_page.php

Report currency: VAT MOSS returns to the Hungarian tax authorities must be in Euro (€).

MOSS contacts: kh.khuf@nav.gov.hu or ffaf@ngm.gov.hu

Poland

VAT MOSS input options: The file upload format is .xml file. Schema details here: http://www.finanse.mf.gov.pl/ru/systemy-informatyczne/e-deklaracje/struktury-dokumentow-xml

MOSS report details: MOSS portal: http://www.finanse.mf.gov.pl/ru/systemy-informatyczne/e-deklaracje/struktury-dokumentow-xml

Report currency: VAT MOSS returns to the Polish tax authorities must be in Euro (€).

MOSS contact: Marcin Chrostowski VAT2015MOSS@mofnet.gov.pl

Sweden

VATMOSS input options: The file upload format is .csv file. This file must begin with ”MOSS_001”. No option to manually input data.

MOSS report details: The following must be included in the file:

  • Company name
  • VoeS ID-number must correspond with the company that is logged on
  • Quarter and year must correspond with the selected VAT return period.
  • Country code for your MSID
  • Country code for MSCON
  • VAT rate for the chosen VAT Return period and chosen MSCON, with two decimals – decimal separator must be a comma. (0,00)
  • Taxable turnover with two decimals – decimal separator must be a comma. (0,00)
  • VAT amount with two decimals – decimal separator must be a comma. (0,00)

Swedish businesses are recommended to send e-mail via www.skatteverket.se – website for MOSS information: https://www1.skatteverket.se/mt/mt_web/init.do

Report currency: Sweden only accepts VAT MOSS returns in Euro (€), returns in SEK (Swedish Krona) or any other currency will not be accepted.

MOSS contact: moss@skatteverket.se

General email: servicejouren@skatteverket.se

United Kingdom

VATMOSS input options: The file upload format is Excel or Libre Office. Manual input of data is accepted via the HMRC VAT MOSS web portal: https://online.hmrc.gov.uk/login

MOSS report details: HMRC VAT MOSS web portal: https://online.hmrc.gov.uk/login

Guidance on how to upload a VATMOSS return via HMRC’s online services: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/414954/Union_UploadReturn.pdf

MOSS information here: https://online.hmrc.gov.uk/registration/organisation/moss/introduction

MOSS report to include:

  • Member State of Consumption
  • VAT rate type (i.e. Standard or Reduced)
  • VAT rate in Member State %
  • Total value of supplies excluding VAT (£)
  • VAT amount due (£)

Report currency: VAT MOSS returns to the UK tax authorities (HMRC) must be in Sterling (£).

MOSS contact: vat2015.contact@hmrc.gsi.gov.uk

Note: Taxamo content is created for guidance only, please consult your local tax advisor.

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