Reporting and paying VAT on distance sales of goods from Northern Ireland to the EU

Published on: 02 July 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance on how to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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