Cancel or make changes to your VAT One Stop Shop scheme registration
How to cancel or make changes to your VAT One Stop Shop (OSS) Union scheme registration.
How to cancel or make changes
The VAT One Stop Shop (OSS) Union scheme is an optional scheme to use and you can cancel your registration at any time.
You can view, change or cancel your VAT OSS registration details by accessing the VAT OSS service through your HMRC business tax account.
When to cancel or make changes
If your registration details change
You must keep your registration details up to date and tell HMRC by the 10th day of the month following any change.
If you want to cancel your OSS registration
You will need to tell HMRC at least 15 days before the end of the calendar quarter you want to cancel your registration from the scheme.
For example, if you want to cancel your registration from the start of quarter 3 (1 July), then you must tell HMRC on or before 15 June that you no longer want to be registered.
If you tell HMRC after 15 June, your registration would be cancelled from the start of the next quarter (1 October).
If you no longer make eligible OSS sales
You must tell HMRC by the 10th day of the month following the date you stopped making eligible sales. HMRC will cancel your registration from the first day of the next calendar quarter.
What happens after you’ve cancelled your registration
HMRC will tell you the date that your registration will be cancelled from.
You’ll then need to:
- complete and submit a final return for all eligible distance sales of goods to consumers in the EU or Northern Ireland (or both) up to the date your registration is cancelled from
- pay any VAT due on your final return
- keep records of all eligible OSS sales for 10 years ― find out about the records you need to keep
Once you have submitted your final return, you will not be able to correct any errors made on earlier OSS returns. You will need to contact the tax authority in the country where you made the sales to correct any errors.
Once your OSS registration is cancelled you must follow the normal VAT rules on distance sales of goods between Northern Ireland and the EU.
If you only registered for UK VAT to use the OSS scheme
If your taxable turnover is below the UK VAT registration threshold, you may cancel your VAT registration.
If you choose to remain registered for UK VAT, you must change the business trade classification that you provided when you registered. Find out how to tell HMRC about changes to your VAT registration details.
You also need to charge and account for VAT on your sales of goods and services in the UK, in line with the normal rules.
If you want to re-register
If you decide you want to use the scheme and meet the conditions for registration, you can re-register for the scheme at any time.
If you want to register for the scheme in an EU country
You can only have one VAT OSS scheme registration.
If you decide that you want to register for the VAT OSS scheme in an EU country, you must cancel your registration with HMRC first.