United Kingdom HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return 01 October 202144 views1 min read Find out how to pay the VAT due on your One Stop Shop VAT (OSS) Return. Contents When to pay Ways to pay How to pay later After you’ve paid Source gov.uk E-Commerce / Electronic services One Stop Shop HMRC Guidance: Tell HMRC you’re registered for the VAT Import One Stop Shop in the EU Impact of Making Tax Digital for VAT: new research