The Commissioner for Tax and Customs notifies the taxpayers
that their deadline for the submission of late Mini One Stop Shop (MOSS) VAT
returns or corrections to previously submitted MOSS VAT returns is 20th
July 2024.
MOSS VAT returns refer to those returns under the
One-Stop-Shop before 1st July 2021 (previously known as the MOSS).
Any MOSS VAT returns and respective payments submitted after
this date will be blocked – such matters will need to be dealt with the
respective Member State of consumption (i.e. where the VAT is due).