The UK’s HM Revenue and Customs (HMRC) has issued updated guidance on how businesses based in Northern Ireland or elsewhere can register and report their B2C sales of goods to the European Union (EU) through the EU’s One-Stop Shop (OSS). This is particularly significant for businesses navigating the post-Brexit landscape and the specific VAT obligations that apply to Northern Ireland. The guidance provides details on who can register for the OSS and the step-by-step process for registration through HMRC.
Source Innovate Tax
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