The second VAT Mini One-Stop Shop (MOSS) return is due within 20 days of the end of the second quarter. that is: July 20.
Merchants who have registered with the EU’s new MOSS system are always allowed 20 days from the end of each calendar quarter to submit their VAT MOSS return to their chosen Member State of Identification (MSI).
The MSI is the EU tax authority with which a merchant registers with for the purposes of declaring all of the VAT collected on their pan-EU supplies.
REFUNDS are a headache for businesses, but also a necessary evil. The prompt refund of transactions or overpayments paints a business in a good light, no matter the industry.
When a business is charged VAT based on the new EU VAT rules they must liaise with the eMerchant and not the EU member state where the sale took place for a refund. Photo: eFile989/Flickr
The reform of EU VAT legislation in relation to the cross-border supply of digital services provides detailed guidance as to how a refund would take place post-2015.