How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Use the One Stop Shop (OSS) Union scheme to manage and report the VAT due on your EU distance sales, and make payments all in one place, instead of having to register for VAT in up to 27 EU countries.
Before you register
You should check you can apply for the OSS scheme.
Before you register, you’ll need:
- to tell HMRC you’ll be selling goods from Northern Ireland
- your UK VAT registration number
- your name and permanent place of business
- the Government Gateway user ID and password you used to register for UK VAT
- your bank details including your Bank identifier code (BIC) and Account number (IBAN)
When to register
You must apply to register by the 10th day of the month after your first eligible supply, to be able to use the OSS for that supply.
If you apply to register after the 10th day of the month following your first eligible supply, your registration will take effect from the first day of the calendar quarter after you applied to register.
How to register
You must register for the One Stop Shop yourself using GOV.UK. If you have an agent they will not be able to register for you.
You must use the Government Gateway user ID and password you used when you registered for UK VAT.
You can save your progress as you complete your registration.
Online services may be slow during busy times. Check if there are any problems with this service.
Continue a registration in progress
You must use the Government Gateway user ID and password you used when you registered for UK VAT to continue a registration in progress.
After you’ve registered
You should:
- charge VAT at the rate of the EU country where the goods are sent to, so you can account for VAT on all eligible distance sales of goods to EU consumers — find out about the VAT rates for different EU countries on the Europa website
- complete a single quarterly return using the OSS for all eligible distance sales of goods to consumers across the EU
- make a quarterly payment to HMRC of the total VAT due on all eligible distance sales of goods to consumers across the EU
You can access the OSS Union scheme through your HMRC business tax account. You can use your business tax account to submit and pay any VAT due on your OSS returns and view your OSS return and payment history.
Find out how to complete an OSS VAT Return.
