One Stop Shop (OSS) – guidance updated on GOV.UK
The UK OSS return and VAT payment service is now live on gov.uk (from 1 October 2021). All distance sales of business to consumer (B2C) goods from Northern Ireland to the EU must be reported on the OSS return. The same does not apply to services. The quarterly return and payment is due by end of the month following the end of the tax period.
HMRC has published guidance on how to complete and submit quarterly returns and payments.