Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
If you sell goods from Northern Ireland to consumers in the EU and go above the distance selling threshold, you’ll need to pay VAT on these sales in the country the goods are sent to. This could mean you’ll have to register for VAT in up to 27 EU countries.
You can choose to use the One Stop Shop (OSS) Union scheme to manage the VAT on your distance sales of goods from Northern Ireland to the EU all in one place.
Source gov.uk
