EU One-Stop-Shop (OSS) - EU Tax Registration

What is OSS?

A lot of businesses are encountering problems paying VAT when selling into the EU. VAT rates can vary from country to country, making VAT compliance difficult for those selling into more than one EU country.

The Union One-Stop Shop (OSS) is designed to address the issues faced by companies when dealing with different VAT jurisdictions within the EU. The OSS is an extension of Mini One-Stop Shop (MOSS) and is divided into Union OSS and Non-Union OSS.

Once a company has collected VAT from its customers, it then needs to remit the money collected to its local tax authorities. The VAT collected will then be distributed to the relevant EU countries with which trade took place.

Union OSS

The Union-OSS is meant for EU-based sellers, for goods shipped within the EU, and services to customers in the EU. It is also available to sellers based outside the EU/non-EU, but only for goods shipped within the EU and not for services. Non-EU based companies providing services to the EU need to use the non-Union OSS.

While EU Businesses need to register in their home country for OSS, non-EU businesses may choose the country they file their Union OSS. However, this must be in the country where they hold stock.


Non-Union OSS

This is for non-EU businesses that are providing services into the EU. For non-Union OSS, the non-EU business has the ability to choose the country of preference for non-Union OSS registration.