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VAT returns

Guidance and regulation

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  • Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.

  • Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.

  • How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.

  • Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.

  • Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.

  • Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.