VAT MOSS explained: country-by-country guide to accessing settlement data

Mon Mar 30, 2015

Filing online VAT MOSS returns is a new approach to tax filing for many businesses so we’ll try to simplify the processes involved. Unfortunately, there is no EU standard VATOSS return as EU Member States all require separate technical and financial details.

FAQs: Click here for more VAT MOSS information

Taxamo has prepared a step-by-step guide for our merchants to access their VAT MOSS settlement data. Having spent months speaking directly to European Union tax authorities this is the information required by each Member State.

We had envisaged a solution whereby our merchants simply downloaded their VAT MOSS report from their dashboard and uploaded it to their chosen MOSS country web portal. This is now not possible simply due to a lack of concrete information from EU tax authorities. We endeavour to provide our merchants with the best possible service and the data provided in our report download will satisfy all EU tax authorities. As more information becomes available we will streamline our reporting facility.

More information on this VAT MOSS topic is available on our blog.

Accessing VAT MOSS settlement data from Taxamo

To access and download your transaction data for VAT MOSS settlement, please follow these 5 simple steps:

STEP 1: Log into your Taxamo account

STEP 2: Select VAT Settlement from the left navigation bar

VATMOSS

STEP 3: On the settlement page, confirm that you are viewing the current quarter and that the MOSS country is accurately set to the country where you will file your MOSS return.

  • EU merchants can adjust this by editing their MOSS Registration Countryin Billing Details
  • Non-EU merchants can make this change directly on the Settlement page

VATMOSS

STEP 4: Click Download Report to export VAT settlement data.

STEP 5:​ Submission requirements vary by MOSS country of registration.

We have included country-by-country MOSS information later in this blog post. Please check with your tax authority to confirm how you can upload your settlement data into the MOSS portal.

You should also contact your MOSS registration country if you have any further questions in relation to the MOSS return.

FAQs: Click here for more VATMOSS information

VIDEO TUTORIAL: Taxamo has also prepared a video tutorial on accessing your VAT MOSS settlement data:

Reporting requirements country-by-country

Taxamo has made every effort to compile a comprehensive listing of VAT MOSS requirements by country. In some cases, this information has not yet been released and we will continuously add to this document.

If merchants do not see what they need on this list, they should consult their tax authorities with additional questions.

For more generic information check out the European Commission’s own guide here.

Austria

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

MOSS report links: EU merchants portal here, the portal for non-EU merchants is available here

MOSS contacts: Christian Bauer christian.bauer@bmf.gv.at

Ernst Radlwimmer ernst.radlwimmer@bmf.gv.at

Telephone: 0043 1 74 0 76 55 33 05

Webpage: https://english.bmf.gv.at/taxation/moss.html

Belgium

MOSS registrations and declarations have to be sent to the Intervat site or here: http://financien.belgium.be/nl/

VAT MOSS input options: The file upload format is .xml file, samples here. Manual upload of data is allowed.

MOSS report links: MOSS registrations and declarations have to be sent to the Intervat site

MOSS contact: moss@minfin.fed.be

Telephone: 0032(0) 257 74 040

Fax: 0032 (0) 257 96 358

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

Cyprus

VAT MOSS input options: The file upload format is .xml file. Zip file available at link below. No option for manual input of data.

MOSS report details: Cypriot MOSS file upload here https://moss.tax.mof.gov.cy/About.aspx

MOSS contact: Martha Argyrou, VAT Officer margyrou@vat.mof.gov.cy

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

Estonia

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

MOSS report details: MOSS filing info here http://www.emta.ee/index.php?id=36213#5

MOSS contact: Kaia Maltsaar, chief specialist of the tax department of the Estonian Tax and Customs Board, kaia.maltsaar@emta.ee

Finland

VAT MOSS input options: No file upload option – manual input of data required.

MOSS contact: valtiovarainministerio@vm.fi

Telephone: 00358 20 697 051

France

MOSS report details: The quarterly VAT return must be entered online from the professional space available on the site www.impots.gouv.fr (Professional space > Access to EU VAT mini-window).

Merchants must specify, in particular:

  • For each Member State of consumption in which VAT is due, the total euro value of services provided during the calendar quarter;
  • The applicable VAT rate (within the form, a drop down list specifies the current VAT rates in each Member State of consumption);
  • The amount of the corresponding VAT per rate;
  • The total amount of tax due (amount of VAT due in each Member State of consumption).

If based in France, the merchant must, where applicable, indicate for each Member State in which you have a permanent establishment:

  • The total value of services provided by each of your permanent establishments, broken down by Member State of consumption;
  • Individual identification numbers to VAT or, failing that, the tax registration numbers of each of your institutions.

MOSS contact: Martin Klam Martin.klam@dgfip.finances.gouv.fr

Telephone: 0033 1 53 18 91 50

Germany

VAT MOSS input options: File to be uploaded in .csv file format. No option for manual input of data.

MOSS report details: MOSS file upload: https://www.elsteronline.de/bportal/Oeffentlich.tax

Certificate required to use this web portal: https://ecommerce.bff-online.de

Website: https://www.elsteronline.de/bportal/Oeffentlich.tax

More information available at the following site: www.bzst.de MOSS contact form.

Email: MiniOneStopShop@bzst.bund.de

Test facility: No test facility available.

Greece

VAT MOSS input options: No file upload format confirmed.

MOSS contact: Ioannis Vlachos el.moss@mofadm.gr general email: elvies@otenet.gr

Telephone: 0030 210 3645869

Fax: 0030 210 3617577

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

Italy

VAT MOSS input options: No file upload format confirmed.

MOSS report details: MOSS web portal: http://www.e-services.agenziaentrate.it

MOSS contact: centrooperativo.venezia.MOSS@agenziaentrate.it or dc.norm.fiscalitainternazivaimposteindir@agenziaentrate.it

Website: http://www1.agenziaentrate.gov.it/english/services/moss/moss_VAT_return.htm

Ireland

VAT MOSS input options: The file upload format is .xml file. Manual input of data is possible via the Revenue Online Service (ROS). Once registered with ROS, go to: My services > Complete a Form > File Return.

MOSS report details: MOSS web portal: https://www.ros.ie/VecommMenuServlet/menu

MOSS contact: Dermot Donegan ddonegan@revenue.ie

Test facility: Users can submit a file for testing to Irish Revenue at this link: https://rospublictestnextversion.ros.ie/integration/vatmossv1/fileformat/showTest

Latvia

VAT MOSS input options: The file upload format is .xml file. Information about XML schema here: https://www.vid.gov.lv/getfile.aspx?sid=4288. There is also the option for the manual input of data.

MOSS report details: To access national application for Mini One Stop Shop purposes a merchant has to submit an application form using following link https://eds.vid.gov.lv/sakregv1/m1ssinfo. After registration in Latvia Mini One Stop Shop scheme we will be allowed to upload VAT return XML file.

MOSS contact: Ilze Lapsiņa MOSS.LV@vid.gov.lv

Telephone: 00371 67121794

Lithuania

VAT MOSS input options: The file upload format is .xml file. Xml is just one method, the VATMOSS return can also be submitted manually via the web service.

MOSS report details: VATMOSS return portal is accessible only for authorized users of MOSS. General portal here: https://www.vmi.lt/e-services/

MOSS contact: Andra Černevičiūtė a.cerneviciute@vmi.lt

Telephone: 00370 5 266 8228

Luxembourg

VAT MOSS input options: The file upload format is .xml file. Schema details here: http://www.aed.public.lu/tva/commerce-electronique/Schema-VATMOSS/index.html. Manual data input allowed via the MOSS portal: https://saturn.etat.lu/etva/index.do

MOSS report details: MOSS portal: https://saturn.etat.lu/etva/index.do

MOSS contacts: vatmoss@en.eta.lu or Viviane Ries viviane.ries@en.etat.lu

Useful link: The Luxembourg VATMOSS user manual is available here.

Malta

VAT MOSS input options: The file upload format is .xml file. Manual file upload is also supported, but there is also the option to manually input the taxable sales in the quarterly return through the MOSS portal.

MOSS report details: MOSS website (authentication is required) https://secure2.gov.mt/moss/login.aspx

This file should contain a list of taxable sales from Member State of Identication (MSID) and any Member State of Establishment (MSEST) which includes:

  • Member State of Consumption
  • VAT rate
  • Taxable amount
  • VAT amount

MOSS contact: Lorraine Galea lorraine.galea@gov.mt

Netherlands

VAT MOSS input options: File upload format is XBRL file, a variant of .xml. The VATMOSS format is defined here: http://www.sbr-nl.nl/werken-met-sbr/software-leveranciers/nederlandse-taxonomie/ – no registration required. There is also a description of the elements used in the VATMOSS file, which is available on the Dutch tax authority website. To access this information a registration form needs to be filled out, this form can be requested by e-mail: servicedesk@oswo.nl

MOSS report details: Sending the VATMOSS file to the Dutch tax authority is done via a WUS interface of Digipoort. Support is provided by Logius. The WUS interface specification can be found here: https://www.logius.nl/ondersteuning/gegevensuitwisseling/koppelvlak-wus-bedrijven/

Test facility: The ValidatieTestService (VTS) is a web service which can be used to validate the XBRL files.

MOSS contact: Mr A.J. Blank aj.blank@belastingdienst.nl

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

Portugal

VAT MOSS input options: The file upload format is .xml file. Also possible to manually submit the return via a web form on the Portuguese tax authority website.

MOSS report details: MOSS web portal: http://m1ss.portaldasfinancas.gov.pt

MOSS contacts: Ana Maria Amaral dsc-vat-moss@at.gov.pt

Olivia Mauricio olivia.pinho.mauricio@at.gov.pt

Romania

VAT MOSS input options: The file upload format is .xml file. PDF upload is also acceptable to www.anaf.ro. Merchants must have a digital certificate to upload the file. No option to manually input data.

MOSS report details: The Romanian tax authority website www.anaf.rocontains details for the submission of the VATMOSS report. You can find the ‘M1SS’ button at the bottom of the page, this button is used to register for the Romanian MOSS system.The file can be uploaded using the ‘Depunere declaratii’ (declaration submission) on this web page www.e-guvernare.ro.

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

MOSS contact: m1ss.ANAF@mfinante.ro

Slovakia

VAT MOSS input options: The file upload format is .xml file. No option to manually input data.

MOSS report details: MOSS report details here:

https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/moss-schema

MOSS contact: Libor Puhalla, Department of taxpayer’s services Financial Directorate of the Slovak Republic Libor.Puhalla@financnasprava.sk

Slovenia

VAT MOSS input options: No file upload format confirmed.

MOSS report details: N/A

MOSS contact: Mija Thaler mija.thaler@gov.si

Spain

VAT MOSS input options: File upload format is .xml file, However, this system will be available until the third quarter of 2015 (October 1, 2015). The XML schema will be published in the spanish tax agency website no later than September 1, 2015.

MOSS report details: MOSS details included here https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/procedimientoini/G329.shtml – the only way for the companies using Spain as their Member State of Identification (MSI) to upload their VATMOSS return will be via a web form to be published by the Spanish tax agency before the end of the first quarter of 2015.

MOSS contacts: Project manager: Isabel Baz Valverde misabel.baz@correo.aeat.es

IT manager: Emilio Rueda García emilio.rueda@correo.aeat.es

Sweden

VAT MOSS 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

VAT MOSS 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

Updated step-by-step #VATMOSS guidance for Union returns is available here: http://t.co/zjVqEYanH8 — HM Revenue & Customs (@HMRCgovuk) March 23, 2015

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

European Commission’s VAT MOSS guide

So, that’s the country-by-country breakdown of VATMOSS. For more generic information check out the European Commission’s own guide here.

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

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