Guidance

Pay the VAT due on your One Stop Shop VAT Return

FindHow out how to pay the VAT due on your One Stop Shop VAT (OSS) Return.Return and how long it takes for your payment to reach HMRC.

From:
HM Revenue & Customs
Published
1 October 2021
Last updated
2429 AprilFebruary 20232024 — See all updates

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

When to pay

You can pay VAT due on your your OSS VAT 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

Ways

If tothe pay

Approvedeadline is on a paymentweekend throughor bank holiday, make sure your onlinepayment bankreaches account

HMRC by the end of the previous working day.

YouIf canyou do not pay by the VATdeadline, dueyou onmay yourneed OSSto Returnpay directlya usingpenalty, yourinterest or both.

Paying online orthrough mobileyour bank account.

account

WhenYou you’recan readypay toby pay,approving starta payment through your OSSonline VATbank payment.account Selectby selecting the ‘pay by bank account’ option.

You You’llwill then 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 sometimes ittake takes up to 2 hours to show in your account.

You’llYou needcan select a date to havepay, youras onlinelong bankingas detailsit’s readybefore toyour paypayment thisis way.due.

Debit

Pay by debit or corporate credit card online

There’sYou acan non-refundablemake feea iffull youpayment payonline byusing corporatea creditdebit or corporate debitcredit card.

There’s noThere is a non-refundable fee if you payuse bya personalcorporate credit or debit card.

You cannot pay by personal credit card.

YouYour mustpayment allowwill 3be workingaccepted dayson for the paymentdate toyou bemake processed.

Bankit transfer

Useand thesenot detailsthe todate payit byreaches FasterHMRC’s Payments,account CHAPS(including orweekends Bacsand to HMRC’s bank account:holidays).

Sort

You Code

Accountmust numberAccountmake name
08-32-0012001047HMRCsure VATthe ON E

Use these details to pay if you areenter usingmatch athose non-UKheld account:

Accountby numberyour (IBAN)Bank identifier code (BIC)Account name
GB34BARC20051710753491BARCGB22HMRC VAT ON E

To avoid underpaying HMRC because of bank charges,or askcard yourprovider. bankFor toexample, use the codebilling ‘OUR’address inshould match the ‘Detailone ofyour charge’card fieldis whencurrently theyregistered process your payment.with.

You mustwill allowbe 3sent workingan daysemail forconfirmation thewhen your payment tohas bebeen processed.made.

Pay online

CheckYou yourcan bank’spay transactiononline limitsusing andone processingof timesthe beforefollowing makingmethods:

  • approve a payment asthrough youyour mayonline missbank theaccount
  • debit deadlineor ifcorporate youcredit do not arrange the transfer on time.

    HMRC’s banking address is:

    Barclays Bank PLCcard


    • 1 Churchill Place
    London
    United Kingdom
    E14 5HP

How to pay

IfTo you’resign signing into your accountOSS toaccount, make a payment, you will need to have your Government Gateway user ID and password. Your payment reference will be pre-populated for you.

You can also pay without signing inin, by using your VAT registration number.

Select ‘Pay now’ to choose a way to pay.

Pay now

Online services may be slow during busy times. Check if there are any problems with this service.

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

Sign into your business tax account.

AfterPay you’veby paidbank transfer

If you pay by debitCHAPS (Clearing House Automated Payment System) or creditFaster cardPayments, you can submit your payment on the same or approvenext aday.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment throughto yourreach onlineHMRC.

You should ask your bank account,to you’lluse bethe sentcode an‘OUR’ emailin confirmationthe ‘Detail of charge’ field when they process your paymentpayment.

We hasrecommend beenyou made.check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

YouUse mustthe keepfollowing details to make a recordpayment forif eachyour supplyaccount ofis goodsin forthe 10UK:

  • sort yearscode from— 08-32-00
  • account number — 12001047
  • account name — HMRC VAT ON E

Account details to use if your account is overseas

Use the datefollowing ofdetails transaction.to Findmake outa morepayment aboutif OSSyour recordaccount keepingis requirements.overseas:

Contact
  • account number (IBAN) — GB34 BARC 2005 1710 7534 91
  • bank identifier code (BIC) — BARCGB22
  • account name — HMRC

VAT ON E

ContactYou paymentteam.moss@hmrc.gov.ukmust ifmake all payments in sterling (GBP).

If needed, you havecan anyprovide furtheryour questionsbank aboutwith Onethe Stopfollowing ShopHMRC (banking address:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Help and support

If you have any questions about OSS) VAT Return payments.payments, email: paymentteam.moss@hmrc.gov.uk

Published 1 October 2021
Last updated 2429 AprilFebruary 20232024 + show all updates

  1. You can now select a date to pay when paying online through your bank account.

  2. Welsh translation of this guidance has been added.

  3. You can now access the OSS Union scheme through your HMRC business tax account.

  4. More detailed information about different payment methods has been added to the 'How to pay' section.

  5. The 'How to pay' section has been updated.

  6. An email address to contact HMRC about One Stop Shop (OSS) VAT Return payments has been added.

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