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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鈥檙e registered for the OSS Union scheme.

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 on the last day of the quarter (or the next available day if there was no publication on that day).

You鈥檒l 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鈥檝e sold goods to during that period. For each country, you鈥檒l 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 .

The online service will estimate the amount of VAT due based on the information you鈥檝e given. You will be asked to confirm if the amount is correct.

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鈥檒l give a 鈥榥o鈥� 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 鈥� if you discover you鈥檝e made a mistake on one of your returns, you鈥檒l 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鈥檒l have the option to make corrections to an earlier OSS return. You can:

• change the total VAT amounts you鈥檝e 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鈥�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.