Collection

VAT One Stop Shop scheme

Find out if you can register and use the VAT One Stop Shop (OSS) Union scheme to report and pay VAT on distance sales of goods from Northern Ireland to consumers in the EU.

If you sell goods from Northern Ireland to consumers in the EU and go above the聽distance selling threshold of 拢8,818 (10,000 euros), you鈥檒l need to pay VAT on these sales in the country the goods are sent to. This could mean you鈥檒l have to register for VAT in up to 27 EU countries.

You can choose to use the VAT One Stop Shop (OSS) Union scheme to manage the VAT on your distance sales of goods from Northern Ireland to the EU all in one place.

Who can register

How to register

What to do after you鈥檝e registered

Updates to this page

Published 19 August 2024