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How to register for the OSS when selling from Northern Ireland

HMRC has issued guidance on registering for the One Stop Shop (OSS) if you sell goods from Northern Ireland.

Businesses that sell goods from Northern Ireland, and want to take advantage of the OSS, must notify HMRC and then register according to HMRC’s advice

What is the One Stop Shop (OSS)?

The OSS forms part of the new EU VAT e-commerce package. It simplifies VAT compliance on e-commerce sales between EU states. Online retailers that sell to customers in multiple EU countries can now account for the VAT on those sales with a single digital OSS VAT return. 

(Learn more about how the OSS makes VAT compliance on distance selling simpler and easier here.)

EU regulations, Northern Ireland, and Brexit

As the UK is no longer part of the EU, the OSS does not apply to online sellers in Britain. However, in terms of the Northern Ireland Protocol, the new EU e-commerce regulations extend to sales made by sellers located in Northern Ireland. (And similarly, to customers located in Northern Ireland).  

And that means that VAT on distance selling from Northern Ireland to EU states (and vice versa) can be accounted for with the OSS. 

The EU e-commerce package standardises OSS compliance across EU states. However, the Northern Ireland situation is more complicated. That is because  although elements of Northern Ireland trade are regulated by the Northern Ireland Protocol, VAT in Northern Ireland continues to be managed by HMRC.

Note also that HMRC has issued similar advice for businesses that wish to use the Import One Stop Shop (IOSS). 

Is the OSS suitable for my business?

If you sell goods online from Northern Ireland (or an EU Member State) to customers in the EU, you will probably benefit from the OSS. The OSS simplifies VAT registration and filing. It allows you to account for VAT on all sales with a single digital VAT return. 

For more information on whether the OSS applies to your business, see this OSS explainer

Your e-commerce VAT partner

Vatglobal’s complete OSS solution is a simple and effective way to ensure you take advantage of the OSS.

Vatglobal will manage the whole process for you, from OSS registration, to ongoing filing and compliance. So you can focus on growing your business, with complete assurance you are always 100% VAT compliant. Everywhere you have an obligation. 

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