United Kingdom HMRC Guidance: Pay the VAT due on your One Stop Shop VAT Return 24 April 202364 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 After you’ve paid Contact HMRC Source gov.uk E-Commerce / Electronic services One Stop Shop Reporting / Compliance HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU Postponed VAT Accounting PVA