Annual UK VAT Statistics Mini One Stop Shop (MOSS) Statistics
Updated 15 December 2020
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Background
Since 2015, the VAT liability for supplies of certain digital services to other EU countries has been based on the location of the customer.
The VAT Mini One Stop Shop (MOSS) was introduced to simplify the administration of the VAT system for businesses making these types of sales overseas. This is an on-line service which enables businesses to account for all VAT due on these supplies through a single return in their home country, rather than registering in every Member State where they have customers.
HMRC makes payments to other countries representing amounts of VAT collected from businesses registered for MOSS in the UK and making supplies to those other countries. In addition, HMRC receives payments from other countries for supplies made to customers in the UK.
Table 1: Experimental Statistics on VAT MOSS
Provisional estimates of the amounts payable and receivable by the UK are shown in the table below. These are designated as experimental statistics as they are based on management information and not fully reconciled accounting information, and improvements to the reporting of this information are ongoing.
An ‘r’ means a revision has been made. Revisions were made to the 2018 to 2019 payable and receivable figures to reflect the discontinuation of the 15% retention fee with effect from 1 January 2019.
The figures shown are after deducting retention fees which applied as a transitional arrangement up to 31 December 2018.
| Financial year | Payable (£million) | Receivable (£million) |
|---|---|---|
| 2015-16 | 170 | 555 |
| 2016-17 | 340 | 580 |
| 2017-18 | 400 | 780 |
| 2018-19 r | 580 | 935 |
| 2019-20 | 625 | 1130 |