Hello Aleksandar Davidov, thanks for posting on the Community page, To submit OSS VAT you would need to file them manually, e-filling can only be done to HMRC, To answer your first question, to exclude them from a VAT return you would not enter in a VAT code. This then won't show on the return for you. For the second question, to adjust the return for the ones not been submitted you would just do a VAT adjustment.