The MOSS scheme
This part of the website is intended for entrepreneurs who are established outside the Netherlands, but who supply goods or services in the Netherlands. Entrepreneur in the Netherlands? See VAT.
The mini One Stop Shop scheme (MOSS scheme) has expired on 1 July 2021. This has been replaced by the One Stop Shop, which houses various schemes. You can read more about these schemes under E-commerce and services.
Automatic registration for One Stop Shop
Did you use the MOSS scheme? If so, we have automatically registered you for the non-Union scheme of the new One Stop Shop from 1 July 2021. We have sent you a letter about this.
Did you use the MOSS scheme through a fixed establishment in the Netherlands? If so, we have automatically registered the fixed establishment for the Union scheme of the new One Stop Shop from 1 July. We have sent a letter to the fixed establishment about this.
Non-Union scheme for different services
The MOSS scheme was only for digital services to individuals. The non-Union scheme applies to various services provided to individuals. You can read which ones these are under E-commerce and services.
One Stop Shop login
VAT returns for periods from 1 July 2021 onwards can be submitted via the One Stop Shop of our portal. For more information, see non-Union scheme: declaring and paying VAT. We are temporarily processing VAT returns manually. Therefore, you cannot submit the VAT return using administration software.
Corrections MOSS in VAT return in the Netherlands
Do you want to make corrections to VAT returns in MOSS? This remains possible for periods up to 1 July 2021. You do this in the usual way in the PDO environment with your user ID.
Corrections MOSS for UK by 31 December 2021
Correction notifications for the United Kingdom (UK) for periods up to and including the 4th quarter of 2020 must be submitted by 31 December 2021.
Corrections MOSS in case of VAT reporting in another EU country
Do you file your VAT return in an EU country other than the Netherlands? If so, you must report any corrections for periods up to 1 July 2021 - the end date of the MOSS scheme - to the tax authorities of that EU country. You can do this up to 3 years after the date of the report you want to correct. Thereafter, you can correct your VAT return on the digital services you have supplied to Dutch private individuals in writing to the Dutch tax authorities. This is possible up to 2 years after the end of the 3-year period.
Make corrections with a letter to:
Tax and Customs Administration / Department of International Issues
Attn: MOSS Turnover Tax Department
State the following in your letter:
- the MOSS tax return reference number
- the amount of the correction
- the reason for the correction
Does it concern a downward correction? Then we regard your correction as an automatic request for reduction. Although your request is untimely and therefore inadmissible, we will still process it within 5 years after the year of the VAT return.
Does it concern an upward correction? In that case, we consider your corrections to be a voluntary rectification of your previous return as well as a request to impose an additional assessment. Therefore, please wait with payment until you receive an additional assessment from us.
MOSS scheme administration
Keep all information about digital services you provide to individuals in your records. This can be general information, such as:
- the EU country of consumption where you provide the service
- the type of service
- the date on which you provide the service
- the VAT you have to pay
And you should also keep more specific information, such as:
- details of any advance payments
- information on the customer's place of business, residence or usual abode
Did you make use of MOSS? Then you must keep this data for 10 years after the end of the year in which the services were provided instead of the usual 7 years. These data must be provided digitally at the request of the Dutch or foreign tax authorities.
Did you participate in the MOSS scheme and do you have questions about the non-Union scheme? Please contact us at Serviceteam.Moss@belastingdienst.nl.