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Requirements for VAT OSS returns

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HMRC has issued a new notice which has the force of law under VATA 1994 Sch 9ZD paras 12(3)(b) and 13(2), prescribing that a VAT one-stop shop (OSS) return must be submitted (and paid) before the end of the month following the month in which the last day of the reporting period to which it relates falls. The notice also requires returns and payments to be made online, sets out various information requirements.

Issue: 1552
Categories: News