VAT MOSS Tax Return

MOSS VAT Return
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If the company being invoiced is registered under the Mini One Stop Shop (MOSS) special scheme, it is required to submit a VAT return in MOSS. ABRA Flexi provides a wizard for creating this VAT return.

In Flexi outputs, the VAT number for MOSS of the invoiced company is the first value found in the following fields:

Czech Republic
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The tax period for MOSS purposes is a calendar quarter (§ 110q of the VAT Act). The VAT return must be submitted exclusively through the tax portal. The user is required to submit the VAT return within 20 days after the end of the tax period, even if no selected services were provided during the relevant tax period (§ 110r para. 1 of the VAT Act). This means a so-called "nil return" must also be submitted. The deadlines for submitting the VAT return therefore fall on 20 April, 20 July, 20 October, and 20 January, even if that date falls on a weekend or public holiday.

VAT Return Creation Wizard
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You can generate the relevant XML file in Flexi from the menu "Accounting" – "Accounting Outputs" – "MOSS VAT Return". Click on the "MOSS VAT Return" item to open the wizard.

Defining the Period
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In the first step, you define the period for which you want to generate the return. You can choose a combination of year and quarter, or specify a period defined precisely by a start and end date.

Account, Scheme, Exchange Rate
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Click the "Next" button to proceed to the next step of the wizard.

In the second step, select the bank account (EUR currency) from which you will pay the VAT, and the return type.

Two types are available:

EU scheme

Enter the identification number from the previous Mini One Stop Shop registration (VAT number for MOSS).

Non-EU scheme

Enter the VOES code and bank account number in OBAN format (without spaces).

The last pair of fields allows you to set the euro exchange rate against the invoiced company's currency, valid on the last day of the selected period. The fields are automatically populated with the European Central Bank exchange rate. If the company is primarily invoiced in euros during the selected period, the exchange rate fields are not displayed.

Click Next to proceed to the final step of the wizard.

Output Format
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In the third step of the wizard, select the VAT return output type — for example, to generate an XML file, select "Return in XML" — and use the folder button to choose the save location for the generated XML file. Complete the wizard by clicking the "Finish" button.

Slovakia
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The wizard for creating a MOSS VAT return for companies operating under Slovak legislation is similar to the one for companies in the Czech Republic. The main difference is the absence of the second step — there is no need to select a bank account, return type, or exchange rate against the euro. The remaining two steps work in the same way as in the Czech legislation context, and their instructions can be found above.