Moss VAT return

Businesses registered for the Moss in Italy have to submit the Vat Moss quarterly return electronically.

You need to log in to the Italian Revenue Agency Online Services, and then access the Moss web-portal, to send your Vat Moss quarterly return.

The deadlines for the returns are:

• 20 April - for first quarter ending 31 March
• 20 July - for second quarter ending 30 June
• 20 October - for third quarter ending 30 September
• 20 January - for fourth quarter ending 31 December

There is no deadline change for the submission of the return if this date falls on the weekend or on a public holiday.

Union scheme Moss Vat return

If you are a business registered under the Union Scheme you have to declare Vat due on sales of digital services to consumers in EU member states, where you have no place of business. Don’t include sales to Italian consumers, these must be declared on your Italian Vat return (Dichiarazione Iva). In case you have one or more permanent establishment you can consult the example n.1 at page 15 of the Guide to the VAT mini One Stop Shop.

Non Union scheme Moss Vat return

If you are a business registered under non-Union Scheme you have to declare Vat due on sales of digital services to consumers in the EU, including sales to Italian consumers.

You have to fill in the return with the business Vat identification number, the quarter, the currency used and the amount of supplies rendered, separately for each Member State of consumption.

You have to indicate the supplies carried out in each Member State of consumption separately by VAT rate (standard or reduced).

For information on the Vat rates in EU Countries click on the link below http://ec.europa.eu/taxation_customs/tic/public/vatRates/vatrates.html.

If you didn’t carry out any supply in the EU during a quarter you have to submit a ‘nil return’.

Once submitted your Moss Vat return, you will receive the unique reference number.