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Information on the VAT MOSS return
The VAT MOSS returns are per calendar quarter. The first ever VAT MOSS deadline was March 31, 2015.
Returns must be sent to your chosen MOSS tax authority within 20 days of the end of each quarter. Returns for Q1 each year, for example, have to be submitted by April 20; VAT MOSS Q2 returns by July 20; Q3 returns by October 20, and Q4 returns by January 20.
EU legislation requires that the VAT MOSS return be in Euro (€) unless your chosen MOSS tax authority uses a different currency. For example, if using the UK MOSS then your return should be in Sterling (£).
Keep in mind that for non-Euro returns, the exchange rate that must be used is the European Central Bank (ECB) rate applicable on the last day of the calendar quarter to which the return relates. For example, for Q1 returns it is the exchange rate on March 31. In addition, it is this exchange rate must that must be applied where any future changes (refunds, correction of errors) are made to the original MOSS return.
There’s more information on MOSS from the official European Commission site here.