Before completing an One Stop Shop (OSS) VAT Return, you should check you can apply for the scheme and the steps you should take.
You should only complete this return if you’re registered for the OSS Union scheme.
All distance sales of goods from Northern Ireland to the EU must be reported on your OSS VAT Return. If you’re an online marketplace, you should report your sales made on behalf of a seller outside the UK and EU of goods located in Northern Ireland, to consumers in Northern Ireland on your OSS VAT Return.
You should not include these distance sales of goods in box 6 of your UK VAT Return.
What to include in your OSS VAT Return
The tax period for the return and your registration number are entered automatically.
Any currency amounts must be entered in pounds sterling. If you need to convert currency, you must use the exchange rates published by the European Central Bank on the last day of the quarter (or the next available day if there was no publication on that day).
You’ll need to provide details of your distance sales of goods from Northern Ireland to consumers in the EU.
Use the drop-down option in the online service to select each EU country you’ve sold goods to during that period. For each country, you’ll be asked to give the total:
- value of sales (excluding VAT) made at each VAT rate
- VAT charged at each rate
You must use the VAT rates of the EU country where your consumer is located. Find out about EU VAT rates.
The online service will estimate the amount of VAT due based on the information you’ve given. You will be asked to confirm if the amount is correct.
If you’ve made distance sales of goods from an EU country to consumers in Northern Ireland or a different EU country, you should also report these sales on your OSS VAT Return.
What not to include in your OSS VAT Return
You must not include any distance sales of goods that are zero-rated or exempt from VAT on your OSS VAT Return. These sales should be reported in box 6 of your UK VAT Return.
You must not report supplies of digital services to consumers in the EU on your OSS VAT Return.
Find more information about the VAT rules for supplies of digital services to consumers.
If you do not sell any goods to the EU during a tax period
You must submit a nil return. This means you’ll give a ‘no’ response to each question on the return and submit it as normal.
If you submit a nil return for 8 consecutive quarters, you will be seen as no longer making taxable supplies under the OSS Union scheme and will have your registration cancelled.
How to submit your return
Find out how to submit your OSS VAT Return and pay VAT.
How to correct a previous return
Errors can only be corrected:
- on previous returns within 3 years — if you discover you’ve made a mistake on one of your returns, you’ll need to wait until your next return to correct it
- for distance sales of goods made after 1 July 2021
When you complete a return you’ll have the option to make corrections to an earlier OSS return. You can:
- change the total VAT amounts you’ve previously declared to each country
- add VAT amounts on sales for each country that you did not include on an earlier return
Find out how to correct a previous return.
If you have over-declared on your return
The EU country where you have over-declared is responsible for any refunds.