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VAT MOSS for IOM Traders

From 1 January 2015 changes were made to the VAT place of supply of services rules involving business to consumer (“B2C”) supplies of broadcasting, telecommunications and e-services (known as digital services).  The changes mean the place of taxation of these supplies will be determined by the location of the consumer who receives the service and not, as it is now, by the location of the supplier of the service. 

An optional online VAT Mini One Stop Shop ('VAT MOSS') service was introduced at the same time. This means businesses will not have to register in every European Union Member State in which they have consumers, but can use this service to account for any supplies that they make. 

Isle of Man VAT registered businesses can register to use VAT MOSS via the HMRC online system, available on HMRC website. If you are a new user to the HMRC Online services Government Gateway system:

a) Register as a new user
b) Select 'Register for VAT Mini One Stop Shop
c) Create an account
d) At the page titled 'Register for VAT Mini One Stop Shop, register for the Union scheme' it is important that Isle of Man VAT registered businesses select the option to "Provide IOM VAT details"

To enrol Isle of Man VAT registered businesses will need 3 pieces of information to ensure validity of the application:

  • VAT Number
  • Principal place of business postcode
  • EDR (effective date of registration)

VAT MOSS guidance, and other HMRC VAT Guidance, can be found on GOV.UK.

For more information please contact:

Customs and Excise Division

Telephone:+44 1624 648130

Email:Send Email

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