Notice to VAT MOSS Customers

By Anne-Marie Roberts, Head of Taxation – Scottish Taxes and Indirect Taxes

21 August 2015

ICAS has become aware that the Irish tax authorities have issued incorrect tax demands to around 2,000 foreign traders who are registered to use the MOSS scheme in Ireland.

Revenue Ireland has confirmed that this was an error rather than a phishing attack and that the letters can be ignored.

The letters issued by Revenue Ireland included details of a Revenue bank account into which the money should be paid and were issued on official stationery.

ICAS understands that there has been coverage of this error in the Irish press and on social media and that no demands have been paid.

The MOSS Scheme

The MOSS scheme was introduced on 1 January 2015  and covers the supply of electronic supplied services by EU businesses to customers based in the EU. The place of supply of such services was changed to where the customer belongs – so that if a business supplies to a customer based in another EU country it has to account for VAT in that country. 

All member states implemented the VAT MOSS scheme which allows a business to account for VAT on such services through one central return.


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