HMRC Guidance: Completing a One Stop Shop VAT Return

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.

Contents

1. What to include in your return
2. If you do not sell any goods to the EU during a tax period
3. How to submit your return
4. How to correct a previous return
5. If you have over-declared on your return

Source gov.uk