Value Added Tax Act 1994 section Schedule 9ZD paragraph 13

Payment

Paragraph 13 sets out the payment obligations for businesses registered under the One Stop Shop (OSS) scheme, including when payment is due and how it must be made.

• Businesses registered under the OSS scheme must pay the VAT due on their scheme supplies for each reporting period.
• Payment must be made by the same deadline as the submission of the OSS scheme return.
• The amounts payable are those calculated in accordance with the return requirements set out in paragraph 10 of Schedule 9ZD.
• HMRC may specify how payment must be made, either through published notices or through regulations.