Find out how to pay the VAT due on your One Stop Shop VAT (OSS) Return.
Before you pay your One Stop Shop (OSS) VAT Return, you should find out how to complete your return.
When to pay
You can pay VAT due on your OSS VAT Return by using the online service:
- when you submit the return
- at a later date, as long as the VAT is paid in full by the last day of the month following the end of each quarter
Ways to pay
Approve a payment through your online bank account
You can pay the VAT due on your OSS Return directly using your online or mobile bank account.
When you’re ready to pay, start your OSS VAT payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but sometimes it takes up to 2 hours to show in your account.
You’ll need to have your online banking details ready to pay this way.
Debit or credit card online
There’s a non-refundable fee if you pay by corporate credit or corporate debit card.
There’s no fee if you pay by personal debit card.
You cannot pay by personal credit card.
You must allow 3 working days for the payment to be processed.
Bank transfer
Use these details to pay by Faster Payments, CHAPS or Bacs to HMRC’s bank account:
| Sort Code | Account number | Account name |
|---|---|---|
| 08-32-00 | 12001047 | HMRC VAT ON E |
Use these details to pay if you are using a non-UK account:
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
| GB34BARC20051710753491 | BARCGB22 | HMRC VAT ON E |
To avoid underpaying HMRC because of bank charges, ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.
You must allow 3 working days for the payment to be processed.
Check your bank’s transaction limits and processing times before making a payment as you may miss the deadline if you do not arrange the transfer on time.
HMRC’s banking address is:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
How to pay
If you’re signing into your account to make a payment, you will need your Government Gateway user ID and password. Your payment reference will be pre-populated for you.
You can also pay without signing in by using your VAT registration number.
Select ‘Pay now’ to choose a way to pay.
Online services may be slow during busy times. Check if there are any problems with this service.
You can also make payments and view your payment history by accessing the OSS Union scheme through your HMRC business tax account.
Sign into your business tax account.
After you’ve paid
If you pay by debit or credit card or approve a payment through your online bank account, you’ll be sent an email confirmation when your payment has been made.
You must keep a record for each supply of goods for 10 years from the date of transaction. Find out more about OSS record keeping requirements.
Contact HMRC
Contact paymentteam.moss@hmrc.gov.uk if you have any further questions about One Stop Shop (OSS) VAT Return payments.
