Published 1 September 2026, this guidance page provides real-time service availability and known technical issues for the VAT One Stop Shop (OSS) Union Scheme, the EU-wide portal enabling UK businesses (including Northern Ireland) to report and pay VAT on B2C cross-border supplies of services and distance sales of goods to EU consumers. Since Brexit, UK traders use the non-Union scheme for EU sales, but Northern Ireland traders remain in the Union scheme under the Windsor Framework. HMRC maintains this page to minimize filing disruptions during peak periods.
Key Takeaways
- Quarterly Filing Reliability Critical for NI Traders: Northern Ireland businesses must file OSS Union returns quarterly (by month-end following quarter-end). The page lists current API latency, scheduled maintenance windows, and workarounds for known defects such as incorrect currency conversion rates for non-euro member states.
- Proactive Monitoring Reduces Penalty Risk: HMRC advises taxpayers and agents to subscribe to the OSS service status feed. Late filing due to unverified system outages does not constitute reasonable excuse; therefore, early submission (at least 5 working days before deadline) is recommended to absorb any technical delays.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement