Pay the VAT due on your One Stop Shop VAT Return
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Before you pay your One Stop Shop (OSS) VAT Return, you should find out how to complete your return.
When to pay
You must submit your return and pay the VAT owed, in full, by the last day of the month following the end of each quarter.
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline, you may be excluded from the scheme and may need to pay a penalty, interest or both.
What you need
To sign into your OSS account, you need to have your Government Gateway user ID and password. Your payment reference will be pre-populated for you.
To pay without signing in, you need your VAT registration number. You’ll find this on your VAT registration certificate.
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- debit or corporate credit card
You can also make payments and view your payment history by accessing the OSS Union scheme through your HMRC business tax account.
Sign into your business tax account.
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You will need to have your online banking details to hand to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
You can select a date to pay, as long as it’s before your payment is due.
Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.
Paying by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
You should ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
You must use your 15-character unique reference number starting with NI as the payment reference. You’ll have received this when you submitted your return.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 00
- account number — 12001047
- account name — HMRC VAT ON E
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB34 BARC 2005 1710 7534 91
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC VAT ON E
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
Help and support
If you have any questions about OSS VAT Return payments, email: paymentteam.moss@hmrc.gov.uk.
Updates to this page
Published 1 October 2021Last updated 15 May 2024 + show all updates
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The 'paying online through your bank account' section has been updated.
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You can now select a date to pay when paying online through your bank account.
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Welsh translation of this guidance has been added.
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You can now access the OSS Union scheme through your HMRC business tax account.
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More detailed information about different payment methods has been added to the 'How to pay' section.
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The 'How to pay' section has been updated.
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An email address to contact HMRC about One Stop Shop (OSS) VAT Return payments has been added.
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First published.