One Stop Shop (OSS) guidance updated
From 1 October 2021, the UK OSS return and VAT payment service is now live. All distance sales of business to consumer goods from NI to the EU must be reported on the OSS return (however this does not apply to services). Each quarterly return and payment is due by end of the month following the end of the relevant tax period. HMRC has published updated guidance on how to complete and submit quarterly returns and payments.