The first VATMOSS return deadline of Monday, April 20th, is fast approaching.
For those who missed it, on January 1st 2015, new rules came into effect regarding how VAT within the EU should be handled on the sale of most digital products and services. The rules created a system called the Mini One-Stop Shop (MOSS) for the declaration of VAT collected on these digital supplies. For more information, please refer to our previous blog article: New EU VAT rules from 1st January 2015
Back in December, we had hoped to be able to provide a solution whereby WHMCS users would be able to download a pre-prepared VAT MOSS report from their WHMCS installation and upload it to their chosen MOSS country web portal. In reality, this turned out not to be possible due to both a lack of concrete information from EU tax authorities and varying submissions requirements by MOSS country of registration.
We endeavour to provide our users with the best possible service and as more information becomes available we hope to make further updates to our reporting facilities wherever possible.
In the meantime, while submission requirements and file formats vary by MOSS country of registration, ultimately the information required is the same. And therefore today we are able to provide a new dedicated VATMOSS report which provides the following:
- The quarterly period the data relates to
- A list of all EU countries that supplies have been made to in that time
- The VAT rate charged for each
- The total value invoiced by country excluding VAT
- The total VAT tax charged and collected from those invoices
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.
For more generic information on the new VATMOSS rules and regulations, please see the European Commission's own guide here.
