Pay the VAT due on your One Stop Shop VAT Return

When to pay

You can pay VAT due on your OSS VAT Return by using the online service:

• when you submit the return
• at a later date, as long as the VAT is paid in full by the last day of the month following the end of each quarter

Your unique payment reference will automatically be assigned to payments made by debit or credit cards and bank account payments. You’ll need to use this reference to make a payment by bank transfer (Bacs).

Ways to pay

Debit or credit card

You’ll need to enter your card details. You may use a corporate credit card, but there may be a small charge.

You must allow 3 working days for the payment to be processed.

Bank account payment

You’ll need to provide the name of your bank.

You’ll then be redirected to process the payment with your bank. The payment is instant.

Bank transfer

You’ll need to use the details on your OSS VAT Return submission page to send the Bacs payment, including your:

• account name
• account number
• sort code
• payment reference number

You can access these details through your OSS account.

You must allow 3 working days for the payment to be processed. This must be taken into account as you may miss the submission deadline if you do not arrange the transfer soon enough.

How to pay later

1. Log into the OSS service.

2. Select ‘View past returns’.

3. Go to the return period you want to make a payment for.

4. Select ‘Pay now’.

5. Choose a way to pay.

You’ll need the Government Gateway user ID and password you used when you registered for UK VAT.

Start now

After you’ve paid

You’ll be sent an email confirmation when your payment has taken place.

You must keep a record for each supply of goods for 10 years from the date of transaction. Find out more about OSS record keeping requirements.