What are the penalties for late OSS returns or payments?
It’s difficult to determine penalties since they vary from one infraction to another and differ among each country. Your OSS registration’s tax authority will typically send a reminder 10 days after the VAT return due date. Specific member states of consumption will then relay additional reminders, as well as assess penalties. Afterwards, payments must be paid directly to each relevant member state, versus the country of your OSS registration.