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How to Pay Your VAT MOSS Bill

HM Revenue and Customs developed VAT MOSS (Value Added Tax Mini One Stop Shop). It allows UK sellers to pay VAT MOSS bill to HMRC instead of registering for VAT in numerous EU countries.

PAY VAT MOSS: Your VAT Mini One Stop Shop (VAT MOSS) bill is payable quarterly using these dates:

  • 20th of April: For the quarter ending 31st of March.
  • 20th of July: For the quarter ending 30th of June.
  • 20th of October: For the quarter ending 30th of September.
  • 20th of January: For the quarter ending 31st of December.

Note: Deadlines that fall on weekends or bank holidays are non-working days. This means your payment needs to get to the HMRC bank account the day before.

Different Ways to Pay VAT MOSS

EU VAT registered businesses can pay into the Union VAT MOSS account via:

  • CHAPS (Clearing House Automated Payment System)
  • Online or telephone banking using the ‘Fast Payments‘ method
  • Bacs (Bankers’ Automated Clearing Services)

The Non-Union VAT MOSS account is for VAT businesses outside of the EU. HMRC send you a reference number when you submit your VAT MOSS return. Use this reference when making a payment.

The registration number is also on the company online account found in the confirmation message section.

How to Pay Your VAT MOSS BillUnion VAT MOSS Account Details

Sort Code: 08 32 00
Account Number: 12001047
Account Name: HMRC VAT ON E

VAT MOSS payments go into a different bank account than the standard VAT Returns. This means you cannot combine these payments.

How Long VAT MOSS Payments Take

Online or telephone banking (using Faster Payments) usually reach HMRC account the same day or the following day. This includes weekends and bank holiday periods in the United Kingdom.

CHAPS (Clearing House Automated Payment System) go into HMRC account the same working day. But, the payment must get made within the bank’s processing cut-off time. As a rule, Bacs transactions take 3 working days to clear.

Note: Every bank has its own processing limits and processing cut-off times. Check these limits and times before planning a date to send your VAT bill payments.

Non-Union VAT MOSS Account Details

Any VAT businesses based outside of the European Union will need to use the Non-Union VAT MOSS bank details:

Account Number (IBAN): GB34BARC20051710753491
Bank Identifier Code (BIC): BARCGB22
Account Name: HMRC VAT ON E

Note: Due to bank charges you may underpay HMRC. Have your bank enter the code ‘OUR‘ in the ‘Detail of Charge‘ field to avoid this.

It means any charges will get deducted from your account separately from the payment of a bill.

For Non-Union VAT MOSS payments Her Majesty’s Revenue and Customs banking address is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom E14 5HO

Ways of Paying VAT MOSS Bill in the United Kingdom