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

Published 28 June 2021

Last updated 25 March 2022
+ show all updates

  1. 25 March 2022

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

  2. 1 November 2021

    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.

  3. 20 September 2021

    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.

  4. 1 July 2021

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

  5. 28 June 2021

    First published.

Published 28 June 2021

Last updated 25 March 2022
+ show all updates

  1. 25 March 2022

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

  2. 1 November 2021

    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.

  3. 20 September 2021

    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.

  4. 1 July 2021

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

  5. 28 June 2021

    First published.