OSS Services

The Tax Desk OSS registration and compliance solution

What is the OSS?

The One Stop Shop (OSS) is a regime which the European Union (EU) introduced on 1st July 2021 for the declaration and payment of VAT on all distance sales of goods within the EU and for some domestic supplies of goods facilitated by electronic interfaces under certain conditions.

From 1 July 2021, the distance sales threshold regime has been removed and VAT is due on all distance sales of goods within the EU in the country of arrival.

Businesses can choose to register in each country of destination to account for the VAT due or use a single OSS registration to report all distance sales.

Who can use OSS?

The OSS have two separate schemes, the Union Scheme and the Non-Union Scheme. The following transactions can be reported in the Union Scheme and the Non-Union Scheme:

Who can use OSS?

The OSS have two separate schemes, the Union Scheme and the Non-Union Scheme. The following transactions can be reported in the Union Scheme and the Non-Union Scheme:

What are the benefits?

The use of OSS is not mandatory.

However, using the OSS could simplify your VAT registration and compliance obligations and significantly reduce your financial and administrative burden.

It allows you to:

  • Register for VAT electronically in a single EU Member State for all intra-EU distance sales of goods and for business-to-consumer supplies of services,
  • Declare VAT due on all qualified supplies of goods and services across the EU in a single electronic quarterly return; and
  • Make payment of VAT due to all EU tax authorities via a single quarterly payment.

Note that you will need to register for VAT or maintain your VAT registration in each EU country where your stock is located, to report transactions other than intra-EU distance sales. You can sign up for VAT registration and compliance services in all EU countries and the UK here.

If you are established outside the EU and only trade on marketplaces who are responsible for collecting VAT on your sales within the EU, you do not need to register for OSS. However, you would still be required to register for VAT in each EU country where your stock is located.