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Overview

If your clients have registered for the VAT MOSS scheme you can submit their returns through the VAT MOSS for Agents online service, part of .

If you do not have an HMRC Online Services account you鈥檒l need to through the service.

VAT agent reference number

You need a VAT agent reference number before you can add VAT MOSS for Agents to your HMRC Online Services account.

If you鈥檙e registered for VAT, this will be your business鈥� VAT number and will be shown automatically when you log in to HMRC Online Services.

If you鈥檙e not registered for VAT, you鈥檒l need to .

You鈥檒l need to wait until the day after the reference shows on your HMRC Online Services account before you add VAT MOSS for Agents.

How to register for the VAT MOSS for Agents service

To register for the service:

1. Log in to .
2. Go to 鈥榊our HMRC services鈥� and choose 鈥楽ervices you can add鈥�.
3. Choose 鈥�VAT MOSS for Agents鈥� from the list.
4. Enter the identification details asked for during set up.

You鈥檒l be sent an activation code in the post within 10 working days of signing up for the service.

If you lose your activation code, you can sign in to the Government Gateway and ask for a replacement by following the 鈥榓ctivate鈥� link under 鈥榓ction鈥�.

You must activate VAT for Agents within 28 days of the date on the letter, or you鈥檒l have to complete the sign up process again.

Set up authorisation to act for each client

Once you鈥檝e enrolled for the VAT MOSS for Agents service, you need to use it to set up your authorisation to act for each client individually. You will not be able to submit a client鈥檚 VAT MOSS Return before you do this.

When you add each client to your VAT MOSS for Agents account, HMRC will post a unique authorisation code to them.

Enter the code into the service to complete the authorisation. It will expire within 30 days, so make sure your client knows they鈥檒l get a letter and ask them to give the code to you as soon as possible.

Once you鈥檝e entered the code you should see your client in your VAT MOSS for Agents client list within 24 hours.

What you can do in the service

You can use the service to:

• submit your clients鈥� VAT MOSS Returns
• ask for changes to your clients鈥� registration details, for example business name or contact details
• get messages from HMRC about your clients鈥� VAT MOSS records

You can also pay VAT MOSS bills on behalf of a client once they鈥檙e shown in your VAT MOSS for Agents client list.

Find out how to pay VAT when you sell digital services from the 1 January 2021 to:

• EU consumers
• UK consumers