OSS

One Stop Shop (OSS)

The OSS is an EU VAT reporting regime introduced on 1 July 2021 to simplify how businesses declare and pay VAT on cross-border B2C sales within the EU.

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End-to-end OSS compliance, delivered by experts

VAT on all intra-EU distance sales of goods is now due in the country where the goods arrive. Instead of registering for VAT separately in each EU Member State where customers are located, OSS allows you to submit a single electronic quarterly return that reports all qualifying sales across the entire EU.

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Our OSS service supports both EU-established and non-EU-established businesses that supply goods or services to consumers within the EU. This includes e-commerce sellers fulfilling orders across multiple EU countries, electronic interfaces considered deemed suppliers for certain transactions, and non-EU businesses supplying B2C services within the EU.

Couverture mondiale de la TVA

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The OSS regime applies across all 27 EU Member States, enabling businesses to manage their VAT obligations for EU-wide consumer sales through a single registration in one Member State. This approach eliminates the need for maintaining multiple VAT registrations across the EU, significantly reducing administrative complexity while ensuring compliance in every country where customers are located.

Une tarification transparente

For EU-established businesses supplying B2C services; or for EU and Non-EU established business supplying B2C goods across the EU.

Union Scheme

from

€1500

For non-EU businesses supplying B2C services to EU consumers.

Non-Union Scheme

from

€1500

Final pricing depends on transaction volume, complexity, and reporting scope. Contact us for a tailored quote.

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We’ll help you share key business and transaction details, confirm whether the Union or Non-Union scheme applies, and set up data access or integrations where required. Your dedicated account manager will validate the information, confirm scope, and activate the platform and services for OSS registration, calculation, submission, and payment.

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OSS FAQs

You should do the following:

  • Apply the VAT rate of the Member State where the goods are dispatched to or where the services are supplied
  • Collect VAT from the buyer on intra-EU distance sales of goods or on supplies of services
  • Submit quarterly VAT returns to the Member State where you are registered for OSS
  • Make quarterly payment of VAT declared in the VAT returns to the Member State where you are registered for OSS
  • Keep records of all eligible OSS sales for 10 years
Tax Desk has designed a questionnaire which is available on the Portal to collect the necessary information and documents required from you for your OSS registration.

After successful registration, you will be able to download a data template from the Portal. You need to provide your sales (including returns) data regarding the eligible transactions in the required template on a monthly basis. If you trade on Amazon, you can also provide the Amazon VAT Transaction Report and use the data template only for transactions outside of Amazon. Tax Desk professionals will prepare the OSS return for your review on a quarterly basis.

The OSS VAT return will contain the total value of the goods sold, their VAT rate and the total VAT amount to be paid, broken down for each EU Member State where the goods are transported from and transported to, as well as broken down in terms of standard and reduced rates.

Upon your approval, Tax Desk will then submit the return.

You will need to submit a quarterly OSS return to the tax authorities in the country of identification (registration). The deadline for submitting your OSS VAT return is the end of the calendar month following the reporting period.
The deadline for these payments is the end of the month following the reporting quarter, the same as the return deadline.
No, OSS can only be used for B2C sales.
Once you have subscribed to the Tax Desk services, you will be assigned a dedicated Tax Desk account manager who will answer your questions regarding the OSS registration and the compliance process. You can contact your account manager by email or telephone in the following languages: English, German and Chinese.
If the OSS is not used, you will need to register in every EU Member State where VAT is due on distance sales of goods. You will need to submit separate VAT returns in these countries in the frequency required by the local Member States and make the corresponding VAT payments to the tax authorities in these Member States.
EU-based businesses must register in the country where their business is established. Non-EU based businesses must register in the EU country where they ship from. If you ship from multiple EU countries, then choose one of them.