If a merchant ever has a situation in which no sales are made during the entire quarter, the merchant is still obligated to file a ‘nil’ return. This is so that their MOSS tax authority knows they are still intending to supply B2C digital services cross-border in the future.

Merchants need to send this ‘nil’ return within 20 days of the end of quarter to their Member State of Identification (MSI) tax authority.

In addition, if a merchant decides they want to leave the MOSS system then they must inform their MSI at least 15 days before the end of the calendar quarter before that in which the merchant intends to cease using MOSS.

For example, if a merchant wants to leave the MOSS system from July 1 (the end of the second quarter), it must inform its MSI before June 15.