What not to include in OSS returns

HMRC has added a new section ‘what not to include in your OSS VAT Return’ to its guidance Completing a one stop shop VAT return, to explain that businesses must not include any distance sales of goods that are zero-rated or exempt from VAT in the OSS VAT return. These sales should be reported in box 6 of the UK VAT return.

The guidance also notes that businesses must not report supplies of digital services to consumers in the EU on their OSS VAT return.