Guidance: Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU

Information about the OSS Standard Audit File (SAF-OSS) has been added.

The ‘Who can apply’ section has been updated with information about what to do if your business turnover is below the UK VAT registration threshold.

The page has been updated to explain how to complete and submit a One Stop Shop VAT Return from 1 October 2021. More information has also been added about the records you need to keep.

Link added to find out how to register to report and pay VAT on distance sales of goods from Northern Ireland to the EU.

First published.