A guide to completing your OSS VAT Return when selling from Northern Ireland

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Following the implementation of e-Commerce VAT changes in Northern Ireland from July 1, 2021, online marketplaces are responsible for collecting and accounting for the VAT on goods sold by non-EU businesses located in Northern Ireland (NI), at the point of sale, and sold to NI customers. NI established businesses can also opt to join the OSS Union scheme.  


Joining the OSS scheme 

Companies who want to apply to the scheme must: 

  • Have B2C sales from Northern Ireland to other EU member states
  • Registered in the UK for VAT purposes
  • Annual sales exceeding 8,818 GBP (10,000 EUR) to consumers in the EU
  • Keep records of all eligible OSS sales for 10 years


Furthermore, digital services provided to customers in the EU must not be included in the OSS VAT Return. Only B2C distance sales from NI to EU are included in the return. For Online Marketplace (OMPs), supply of goods to customers in the NI should be reported on behalf of a seller outside the UK and EU. Any currency amounts must be entered in pounds sterling and the VAT rates of the EU country where your customer is located is used. 


Corrective Returns 

After submitting an OSS return, you will have the option to make corrections to an earlier OSS return by changing the total VAT amounts you have previously declared to each country and by adding VAT amounts on sales for each country that was not included on an earlier return. When correcting previous returns, errors can only be corrected: 


  • Within three years from the date the return was submitted 
  • Applicable only to distance sales of goods made after 1 July 2021 


Over-declaration of VAT 

The EU country where you have over-declared is responsible for any refunds. 



Source: Completing a One Stop Shop VAT ReturnSubmit your One Stop Shop VAT Return 


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