Skip to content
logo Knowledgebase

Recording sales under the VAT Mini One Stop Shop (MOSS) scheme

Created on  | Last modified on 

Summary

How to record sales under the VAT Mini One Stop Shop in Sage Accounting.

Description

This article explains how to record sales under the Non-Union VAT Mini One Stop Shop (MOSS) scheme.

How this works

The VAT Mini One Stop Shop (MOSS) is a way of paying VAT on supplies of digital services to the EU.

BuBusiness-to-consumerB2C) digital services sold to EU consumers are generally subject to VAT charged in that country. A consumer is a customer who is not VAT registered. Under the scheme, you submit one VAT MOSS Return each quarter, instead of registering for VAT and submitting VAT Returns in each EU country you sell to.

To use the MOSS, you need to register for a Non-Union VAT MOSS scheme in an EU member state.

Resolution

What you need to do

To record the sales of service to EU consumers in Sage Accounting

  1. Create a ledger account to record your VAT MOSS liability.
  2. Record the sale as a sales invoice.
  3. Check your Moss transactions.
  4. Pay the VAT due under the MOSS scheme.