[BCB:42:CSat FB drive:ECB] Standard VAT and Vat Cash Accounting The table below gives details of how your VAT Return is affected when using either Standard or Cash Accounting VAT schemes: Report type | Effect on VAT Return | Goods | Services | Union OSS | NET: Boxes 6 and 8 | NET: Box 6 | Non-union OSS | No impact | NET: Box 6 | IOSS | NET: Box 6 | No impact | Flat Rate VAT schemes The table below gives details of how your VAT Return is affected when using a Flat Rate VAT scheme: Report type | Effect on VAT Return | Goods | Services | Union OSS | No impact | No impact | Non-union OSS | No impact | No impact | IOSS | NET: Box 6 | No impact | [BCB:19:UK - Sales message :ECB] |