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 distance selling threshold of £8,818 (10,000 euros), you’ll need to pay VAT on these sales in the country the goods are sent to. This could mean you’ll 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’ve registered
Updates to this page
Published 19 August 2024