HMRC has published new guidance on how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the one-stop shop (OSS) union scheme.
Businesses which sell goods from Northern Ireland to consumers in the EU and go above the distance selling threshold, will need to pay VAT on these sales in the country the goods are sent to. This could mean businesses need to register for VAT in up to 27 EU countries. Businesses can instead choose to use the OSS Union Scheme to manage the VAT on their distance sales of goods from Northern Ireland to the EU all in one place.
To apply to use the OSS, businesses must:
sell goods from Northern Ireland to consumers in the EU under the terms of the Northern Ireland Protocol;
be registered for UK VAT; and
sell goods worth more than £8,818 (10,000 euros) a year to consumers in the EU.
HMRC has published new guidance on how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the one-stop shop (OSS) union scheme.
Businesses which sell goods from Northern Ireland to consumers in the EU and go above the distance selling threshold, will need to pay VAT on these sales in the country the goods are sent to. This could mean businesses need to register for VAT in up to 27 EU countries. Businesses can instead choose to use the OSS Union Scheme to manage the VAT on their distance sales of goods from Northern Ireland to the EU all in one place.
To apply to use the OSS, businesses must:
sell goods from Northern Ireland to consumers in the EU under the terms of the Northern Ireland Protocol;
be registered for UK VAT; and
sell goods worth more than £8,818 (10,000 euros) a year to consumers in the EU.
