EU VAT: The One Stop Shop (OSS)

There are two types of One Stop Shop (OSS) – the “Union” OSS and the “Non-Union” OSS.

The “Union” OSS is an electronic portal which simplifies VAT compliance for online sellers and electronic interfaces and allows them to register for VAT electronically in a single EU member state in respect of all intra-EU distance sales of goods and for B2C supplies of services, and to declare and pay VAT due on all supplies of goods and services in a single electronic quarterly return.

The “Union” OSS can be used by a business established in the EU for supplies of B2C services taking place in a member state in which he is not established and for distance sales of goods within the EU. A business not established in the EU can also use the Union OSS for distance sales of goods within the EU. An “electronic interface” (established in the EU or outside the EU) facilitating supplies of goods (“deemed supplier”) can also use the Union OSS for distance sales of goods within the EU or certain domestic supplies of goods.

The “Non-Union” OSS is extended from 1 July 2021 and can be used exclusively by (online) sellers not established in the EU for all B2C supplies of services taking place in the EU made by these non-EU online sellers. Examples of supplies of services to customers that could be reported under the Non-Union scheme include accommodation services carried out by non-established businesses; admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (e.g. fairs & exhibitions); transport services; supply of restaurant and catering services for consumption on board ships, aircraft or trains and other such services.

RKG Consulting can register businesses under the Union and non-Union OSS schemes. Please contact us for details