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Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU

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.

Form: EMCS fallback: Fallback Accompanying Document (FAD)
Statutory guidance: Notice in accordance with paragraph 8(2) of Schedule 9ZD to the Value Added Tax Act 1994

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Registered Office: The Nurseries, Burnt House Lane, Christchurch, Hampshire, England, BH23 8AL

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  • 📍 Christchurch, Dorset & London