One stop shop VAT returns

HMRC has added the following three new sections to its One Stop Shop (OSS) VAT return guidance Completing a one stop shop VAT return and Submit your one stop shop VAT return:

1. How to correct a previous return: explains that errors on previous returns can be corrected within three years, for distance sales of goods made after 1 July 2021. Corrections to earlier OSS returns can include changes to the total VAT amounts previously declared to each country and adding VAT amounts on sales for each country that were not previously included.
2. If you have over-declared on your return: explains that the EU country where the over-declaration was made is responsible for any refunds.
3. Submit your return: explains that businesses can use HMRC’s online service to submit their latest return or to correct errors from a previous return.