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How to calculate MOSS VAT liability country by country by using the spreadsheet
The MOSS calculation tool includes 2 spreadsheets, which contain VAT rates and formulae to enable you to calculate VAT on sales of digital services to non-business customers in the EC.
The VAT rates shown in the spreadsheets are taken from the EC website: http://ec.europa.eu/taxation_customs/tic/public/vatRates/vatrates.html on 15 April, 2015. However it is your responsibility to ensure that you are applying the correct rate for the services and country concerned. Changes to VAT rates usually shown on HMRC website http://tinyurl.com/kmute7k.
Values must be shown in sterling on the MOSS return. See HMRC guidance for information on exchange rates http://tinyurl.com/kmute7k. If you use HMRC’s monthly exchange rates, you must check the monthly rates on HMRC’s website. The most recent monthly rate is for March 2015 http://tinyurl.com/l5397an.
Spreadsheet 1 contains the standard rate which is charged for digital services in each member state. Spreadsheet 2 contains reduced rates charged for digital services in certain countries.
How to use the spreadsheet
You only have to do ONE thing to calculate the VAT due for sales in each country.
All you have to do is to enter the total value of sales (i.e. VAT inclusive value) in the period in column H for the country concerned.
The VAT is calculated by the formula and the VAT is shown in column I, with the net value in column J.
Examples:• For Germany, put £6,000 in column H19
• For Portugal, put £2,000 in column H30The spreadsheet calculates the VAT using the VAT fractions:
Germany £6,000 x 19/119 = £957.97
Portugal £2,000 x 23/123 = £373.98This value should be declared on your VAT return, for each separate EC country as explained in HMRC’s guidance.
Net (VAT exclusive) value
The net value, which you must also include on your MOSS VAT return is shown in column J.
Germany: £5042.03
Portugal: £1262.02NOTES
The value of VAT inclusive sales in column H is shown as £100 for illustration purposes only. Insert the total value of your sales in column H for each country and the VAT is shown in column J.
The standard VAT rate is the normal standard rate chargeable in each country. However please note that different rates may apply for sales to customers in different parts of the country concerned.
See HMRC guidance for full information about the scheme, including registering, submitting MOSS returns and EC currency rates https://www.gov.uk/register-and-use-the-vat-mini-one-stop-shop
EC VAT rates
Current EC VAT rates are shown on the EC website: http://ec.europa.eu/taxation_customs/tic/public/vatRates/vatrates.html
PLEASE CONTACT marie@vatexchange.co.uk if you have any queries about this spreadsheet.
DISCLAIMER
The MOSS calculation tool is designed to help you with your MOSS calculations for sales of digital services to EU non-business customers in other EU countries. We will try to keep the spreadsheets up to date with EU standard VAT rates and other rates that may apply to e-services and broadcasting; however it is YOUR responsibility to ensure that you apply the correct VAT rate to your supplies and declare the correct amount of VAT on your returns. We are NOT liable for any errors or omissions on your VAT returns as a result of using this spreadsheet or relying on the information contained.
Property
The MOSS calculation tool is the property of Marie Stein, Copyright 2015. Neither the spreadsheets, nor any part(s) of the spreadsheets, may be reproduced without Marie Stein’s express permission.
MOSS Standard rates Calculator
MOSS NON Standard rates calculator
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