Moss VAT payment

Once you have submitted each quarterly Vat Moss return, you have to pay the Vat due.

Payments must be made in euro and the deadlines are the same as the quarterly return deadlines. Payments should be made in two different ways depending on whether you fall in the Union scheme or Non Union scheme.

Union scheme payments

Under the Union scheme, you have to pay the Vat due directly through the Moss web-portal, indicating your own Italian bank account or “Poste Italiane Spa” account.

Don’t forget to indicate for each quarterly payment the unique reference number corresponding to the quarterly Vat return.

Non Union scheme payments

Under the non-Union scheme, you have to pay the Vat due making the payment through a bank transfer in euro, on the following Banca d’Italia dedicated account.

The beneficiary is:
AGENZIA ENTRATE IVA MOSS, BIC: BITAITRRENT, IBAN: IT 31A0 10000 3245348200005875. Don’t forget to indicate for each quarterly payment the unique reference number corresponding to the quarterly Vat return.

Even the businesses under the Union scheme can follow the same procedure in the absence of an account opened with an Italian bank or with “Poste Italiane Spa”.

Please note, the F24 form is not allowed for the Moss Vat payments.