Guidance

VAT Mini One Stop Shop for Agents

How to register and use the VAT Mini One Stop Shop (VAT MOSS) online service for agents.

• From: HM Revenue & Customs
• Published: 16 December 2015
• Last updated: 18 December 2020 바카라 사이트� See all updates

This guidance was withdrawn on 2 March 2021

Use this guidance to find out about VAT MOSS for sales made on or before 31 December 2020.

You can use the UK VAT MOSS system to:

• amend VAT MOSS returns until 31 December 2021
• make corrections to registration information until 31 December 2024

Find out how to pay VAT for digital services sold on or after 1 January 2021 to:

• EU consumers
• UK consumers

You cannot use VAT MOSS in the UK for sales made from 1 January 2021 onwards.

Returns for Q4/2020 should be submitted by 20 January 2021.

You will not be able to submit a return after 31 January 2021.

Overview

If your clients have registered for the VAT MOSS scheme you can submit their returns through the VAT MOSS for Agents online service, part of .

If you do not have an HMRC Online Services account you바카라 사이트檒l need to through the service.

VAT agent reference number

You need a VAT agent reference number before you can add VAT MOSS for Agents to your HMRC Online Services account.

If you바카라 사이트檙e registered for VAT, this will be your business바카라 사이트� VAT number and will be shown automatically when you log in to HMRC Online Services.

If you바카라 사이트檙e not registered for VAT, you바카라 사이트檒l need to .

You바카라 사이트檒l need to wait until the day after the reference shows on your HMRC Online Services account before you add VAT MOSS for Agents.

How to register for the VAT MOSS for Agents service

To register for the service:

1. Log in to .
2. Go to 바카라 사이트榊our HMRC services바카라 사이트� and choose 바카라 사이트楽ervices you can add바카라 사이트�.
3. Choose 바카라 사이트�VAT MOSS for Agents바카라 사이트� from the list.
4. Enter the identification details asked for during set up.

You바카라 사이트檒l be sent an activation code in the post within 10 working days of signing up for the service.

If you lose your activation code, you can sign in to the 바카라 사이트 Gateway and ask for a replacement by following the 바카라 사이트榓ctivate바카라 사이트� link under 바카라 사이트榓ction바카라 사이트�.

You must activate VAT for Agents within 28 days of the date on the letter, or you바카라 사이트檒l have to complete the sign up process again.

Set up authorisation to act for each client

Once you바카라 사이트檝e enrolled for the VAT MOSS for Agents service, you need to use it to set up your authorisation to act for each client individually. You will not be able to submit a client바카라 사이트檚 VAT MOSS Return before you do this.

When you add each client to your VAT MOSS for Agents account, HMRC will post a unique authorisation code to them.

Enter the code into the service to complete the authorisation. It will expire within 30 days, so make sure your client knows they바카라 사이트檒l get a letter and ask them to give the code to you as soon as possible.

Once you바카라 사이트檝e entered the code you should see your client in your VAT MOSS for Agents client list within 24 hours.

What you can do in the service

You can use the service to:

• submit your clients바카라 사이트� VAT MOSS Returns
• ask for changes to your clients바카라 사이트� registration details, for example business name or contact details
• get messages from HMRC about your clients바카라 사이트� VAT MOSS records

You can also pay VAT MOSS bills on behalf of a client once they바카라 사이트檙e shown in your VAT MOSS for Agents client list.

Find out how to pay VAT when you sell digital services from the 1 January 2021 to:

• EU consumers
• UK consumers

Published 16 December 2015

Last updated 18 December 2020 + show all updates

1. 18 December 2020

   Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

2. 18 September 2019

   After Brexit, you cannot use VAT MOSS to declare and pay VAT when your client sells digital services.

3. 16 December 2015

   First published.