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.
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:
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.