Revenue has informed us that while the MOSS return and payment deadline for quarter 1 of 2015 has passed Revenue are open to discussion with taxpayers that have missed the deadline and will consider the options available on a case by case basis.

Taxpayers can now register online using Revenue’s VAT MOSS system. EU businesses may submit their registration details via the My Services section of their ROS account. Non-EU businesses may apply via the Non-Union VAT MOSS Registration.

Taxpayers having difficulties registering for MOSS or who have missed the deadline for MOSS registration, the advice from Revenue is to contact the VAT MOSS helpdesk.

Further details on registering for MOSS and the Revenue VAT MOSS helpdesk are available from the Revenue website.