HMRC have published new guidance setting out the process of cancelling or making changes to a VAT One-stop Shop (OSS) registration. The VAT OSS scheme deals with VAT due on distance sales of goods from Northern Ireland to consumers in the EU. It covers when to cancel or make changes, what happens after cancellation, re-registering for the scheme, and registering for the scheme in an EU country (noting that only one VAT OSS registration can persist at any one time).
HMRC have also updated its collection of VAT tertiary legislation to introduce a new section 3 into the ‘Notice published by HMRC in accordance with VATA 1994 Sch 9ZD para 8(2)’ outlining the process and timeline for a VAT OSS-registered businesses to notify HMRC if it no longer makes eligible supplies.
HMRC’s collection of VAT OSS scheme guidance can now be accessed from a single landing page.
HMRC have published new guidance setting out the process of cancelling or making changes to a VAT One-stop Shop (OSS) registration. The VAT OSS scheme deals with VAT due on distance sales of goods from Northern Ireland to consumers in the EU. It covers when to cancel or make changes, what happens after cancellation, re-registering for the scheme, and registering for the scheme in an EU country (noting that only one VAT OSS registration can persist at any one time).
HMRC have also updated its collection of VAT tertiary legislation to introduce a new section 3 into the ‘Notice published by HMRC in accordance with VATA 1994 Sch 9ZD para 8(2)’ outlining the process and timeline for a VAT OSS-registered businesses to notify HMRC if it no longer makes eligible supplies.
HMRC’s collection of VAT OSS scheme guidance can now be accessed from a single landing page.
