Pay the VAT due on your One Stop Shop VAT Return

Before you pay your One Stop Shop (OSS) VAT Return, you should find out how to complete your return.

You must submit your return and pay the VAT owed, in full, by the last day of the month following the end of each quarter.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

If you do not pay by the deadline, you may be excluded from the scheme and may need to pay a penalty, interest or both.

You’ll need the sign in details you used when you registered for UK VAT. Your payment reference will be pre-populated for you.

To pay without signing in, you need your VAT registration number. You’ll find this on your VAT registration certificate.

You can pay online using one of the following methods:

You can also make payments and view your payment history by accessing the OSS Union scheme through your HMRC business tax account.

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

You can select a date to pay, as long as it’s before your payment is due.

Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.

Paying by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).