Pay the VAT due on your One Stop Shop VAT Return
This article explains how to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
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
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 need to pay a penalty, interest or both.
Pay online
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.
The payment is usually instant but can sometimes take up to 2 hours to show in your account.
Alternatively, 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).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
You will be sent an email confirmation when your payment has been made.
To sign into your OSS account, you 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 in, by using your VAT registration number.
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 OSS Union scheme through your HMRC business tax account.
Sign into your business tax account.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
You should ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08-32-00
- account number — 12001047
- account name — HMRC VAT ON E
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB34 BARC 2005 1710 7534 91
- bank identifier code (BIC) — BARCGB22
- account name — HMRC VAT ON E
You must make all payments in sterling (GBP).
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
Source: HM Revenue & Customs
If you need assistance or have any questions about OSS VAT Return payments, please do get in touch or drop by for a chat and coffee.