UK: New OSS (One Stop Shop) Guidance

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The UK issued a new guidance for the OSS returns and VAT payments. This guidance is aimed towards all companies subscribed to the OSS non-union scheme.


OSS VAT return submission


VAT returns should be submitted by the last day of the month following the end of each quarter. The VAT tax periods are as such:


  • Quarter 1: 1 January to 31 March
  • Quarter 2: 1 April to 30 June
  • Quarter 3: 1 July to 30 September
  • Quarter 4: 1 October to 31 December


If a company misses the submission deadline then a reminder is issued. If a company misses the payment deadline for 3 consecutive periods that will result in its exclusion from the OSS Union Scheme.


After submission of the return, a unique number is issued and an email confirmation is sent to the registered email address. A record of each supply of goods must be kept for 10 years from the date of the transaction.


More help on the OSS return submission can be found on the Gov.uk website.

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