How often do I have to file a OSS/Non-Union OSS/IOSS return?
The filing frequency depends on which One Stop Shop scheme you’re using.
| Scheme | Frequency | Deadline |
| One Stop Shop (OSS) | Quarterly | The end of the month following the reporting period |
| Non-Union One Stop Shop (Non-Union OSS) | ||
| Import One Stop Shop (IOSS) | Monthly |
One Stop Shop scheme returns are filed in addition to any other VAT returns you have.