OSS registration lets a business report VAT on defined cross-border B2C sales through one EU Member State instead of registering in every country of consumption for those sales. The One Stop Shop includes separate Union and non-Union schemes; IOSS covers a different category of imported goods.The scheme simplifies reporting, but it does not create one VAT number for all European transactions. Easytax first maps the seller, stock, customers and supply routes, then manages the appropriate registration and recurring returns.
Which One Stop Shop scheme applies to your business?
The right scheme follows both the type of supply and where the supplier and goods are located. The commercial name “OSS” is often used broadly, so businesses should separate Union OSS, non-Union OSS and IOSS before registration. Our comparison of OSS vs IOSS provides additional examples.
Union OSS for intra-EU distance sales of goods and eligible services
Union OSS can report intra-EU distance sales of goods and eligible B2C services supplied in Member States where the business is not established. EU-established businesses generally use the Member State where they are established. A non-EU seller dispatching goods from an EU country may use that dispatch country under the scheme rules.
The EU-wide EUR10,000 threshold applies only in defined circumstances to suppliers established in a single Member State. It should not be treated as a registration threshold for a UK or other non-EU business. Businesses should assess their own VAT for distance selling before relying on it.
Non-Union OSS, IOSS and the checks required for UK sellers
Non-Union OSS is for eligible services supplied to EU consumers by a business with no EU establishment. IOSS is for qualifying distance sales of imported non-excise goods in consignments with an intrinsic value not exceeding EUR150. It uses a monthly return, while Union and non-Union OSS returns are quarterly.
For UK sellers, Great Britain and Northern Ireland flows need to be separated. Northern Ireland has specific VAT treatment for goods under the applicable arrangements, whereas services and GB dispatches follow different routes. Scheme eligibility should be confirmed against the actual goods movement and establishment facts.
| Scheme | Seller profile | Eligible flows | Filling frequency |
|---|---|---|---|
|
Union OSS |
EU-established suppliers and certain non-EU sellers with EU-dispatched goods |
Intra-EU B2C distance sales of goods and eligible cross-border B2C services |
Quarterly |
|
Non-Union OSS |
Supplier not established in the EU |
Eligible B2C services taxable in the EU |
Quarterly |
|
IOSS |
EU or non-EU seller, or deemed-supplier marketplace |
Eligible B2C goods imported from outside the EU in consignments up to EUR150 |
Monthly |
Which transactions can and cannot be reported through OSS?
OSS reports only the transactions covered by the selected scheme. A transaction map should therefore divide sales by seller, customer type, dispatch point, destination, goods or service category and marketplace treatment.
Eligible B2C distance sales and cross-border services
Union OSS can include intra-EU distance sales of goods. For an EU-established business, it can also cover specified B2C services taxed in a Member State where the supplier is not established. A non-EU business uses non-Union OSS for eligible B2C services, while it may use Union OSS for qualifying intra-EU distance sales of goods dispatched from EU stock. VAT is calculated using the rules and rate of the Member State of consumption.
EU stock, domestic sales, B2B supplies and imports outside OSS
A domestic sale from stock to a customer in the same Member State is generally outside Union OSS and may belong on a local VAT return. A specific exception can apply where an electronic interface is treated as a deemed supplier and reports certain domestic supplies through Union OSS. Outside that exception, stock transfers, imports in the seller’s name and B2B supplies require separate analysis. Goods imported from outside the EU do not enter Union OSS merely because the customer is in the EU; eligible low-value imports may instead use an IOSS number.
Marketplace deemed-supplier rules can alter who reports a sale. The underlying seller should retain evidence where the platform collects VAT and should still assess stock movements and sales not facilitated by the platform.
How do you register for OSS?
OSS registration is submitted through the portal of the Member State of identification. The application should match the business’s legal status and transaction model, and the start date should align with when eligible supplies begin.
Choose the Member State of identification
The Member State of identification depends on the seller and the scheme:
- EU-established business using Union OSS: generally the Member State where the business is established.
- Non-EU business using non-Union OSS for eligible B2C services: any Member State may be chosen.
- Non-EU seller using Union OSS for EU-dispatched goods: the permitted route follows the relevant EU dispatch or fixed-establishment rules.
- Imported goods under IOSS: use a separate registration route. If an intermediary structure is needed for imported goods, Easytax’s IOSS intermediary is a separate service.
Prepare the information, submit the application, and confirm the start date
The portal normally requires the business’s identifiers, establishment or fixed establishments, websites, bank details, contact information and previous scheme registrations. The authority may ask for supporting evidence. Once accepted, the business should confirm the scheme number, effective date, return calendar and payment reference before processing live sales.
- Map eligible and excluded sales by scheme, dispatch point and customer.
- Confirm the Member State of identification and any existing VAT number needed there.
- Submit the registration data and resolve authority queries.
- Activate checkout, accounting, and reporting controls from the confirmed start date.
What must you manage after OSS registration?
Registration shifts destination VAT into a central return; it does not remove the underlying obligation to charge the correct VAT and retain evidence. Union and non-Union OSS records need to support the Member State of consumption and are retained for ten years.
- Maintain destination-country VAT rates and defensible product or service tax codes.
- File quarterly Union or non-Union OSS returns, including nil returns where required by the scheme.
- Pay the total VAT to the Member State of identification using the correct reference.
- Reconcile sales, refunds, currencies and marketplace exclusions before approval.
- Record corrections against the original country and period.
- Maintain any VAT registration needed for stock, domestic sales, imports or other local activity.
Portal receipts and payment confirmations should be stored with the approved calculation. If the seller changes legal entity, establishment, warehouse or scheme, the registration position and effective date need to be reviewed before the next affected sale is reported.
How can Easytax manage your OSS registration and returns?
Easytax combines scheme assessment with the monthly or quarterly controls needed to keep the reporting accurate. The service is coordinated with local obligations rather than treating OSS as a substitute for every registration.
Review transactions and select Union OSS, non-Union OSS, IOSS or a local route.
Manage registration, activation and authority communication.
Provide sales-data templates and a clear approval calendar.
Reconcile eligible sales, VAT rates, refunds and payment totals.
Prepare returns, payment instructions and supported corrections.
Coordinate OSS with wider VAT compliance services.
Request an OSS eligibility and registration review from Easytax. Share your establishment, fixed establishments, stock locations, sales channels and EU customer flows so we can define the appropriate scheme and identify the local registrations that remain necessary.
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