Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Use the One Stop Shop (OSS) Union scheme to manage and report the VAT due on your EU distance sales, and make payments all in one place. This will avoid you having to register for VAT in up to 27 EU countries.
Before you register
You should check if you can apply for the OSS scheme.
Before you register, you’ll need:
- to tell HMRC you’ll be selling goods from Northern Ireland
- your UK VAT registration number
- your name and permanent place of business
- the Government Gateway user ID and password you used to register for UK VAT
- your bank details including your Bank Identifier Code (BIC) and International Bank Account Number (IBAN)
When to register
You must apply to register by the 10th day of the month after your first eligible supply, to be able to use the OSS for that supply.
If you apply to register after the 10th day of the month following your first eligible supply, your registration will take effect from the first day of the calendar quarter after you applied to register.
How to register
You must register for the OSS scheme yourself using GOV.UK. If you have an agent for VAT, they will not be able to register for you or act on your behalf for the OSS scheme.
You must use the Government Gateway user ID and password you used when you registered for UK VAT.
You can save your progress as you complete your registration.
Online services may be slow during busy times. Check if there are any problems with this service.
Continue a registration in progress
You must use the Government Gateway user ID and password you used when you registered for UK VAT to continue a registration in progress.
After you’ve registered
You should:
- charge VAT at the rate of the EU country where the goods are sent to, so you can account for VAT on all eligible distance sales of goods to EU consumers — find out about the VAT rates for different EU countries on the Europa website
- complete a single quarterly return using the OSS for all eligible distance sales of goods to consumers across the EU
- make a quarterly payment to HMRC of the total VAT due on all eligible distance sales of goods to consumers across the EU
- keep your registration details up to date and tell HMRC by the 10th day of the month following any change — find out how to cancel or make changes to your registration
You can access the scheme through your HMRC business tax account. You can use your business tax account to:
- submit and pay any VAT due on your returns
- view your return and payment history
Find out how to complete an OSS VAT Return.
Updates to this page
Last updated 19 August 2024 + show all updates
-
Guidance about how to find out how to cancel or make changes to your registration has been added.
-
You can now view and amend your One Stop Shop (OSS) Union scheme registration details through your HMRC business tax account.
-
You can now access the OSS Union scheme through your HMRC business tax account.
-
The information about record keeping has been moved to the page 'Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU'.
-
The section ‘Before you register’ has been updated to add the Government Gateway user ID and password you used to register for UK VAT and your bank details including your Bank identifier code (BIC) and Account number (IBAN).
-
First published.