One-Stop Shop (OSS) – 2021

What is the OSS?

Simply put the OSS (One-Stop Shop) is the portal created by the EU where eCommerce businesses can register in order to comply with their VAT requirements in the EU. By using the One-Stop Shop businesses can submit their VAT returns in one country where they are registered and fulfil their VAT obligations for all 27 EU member states.

• Sellers can register electronically for the One-Stop Shop to the Tax Authority of their country of establishment. This will cover all of their intra-EU sales of goods and services.
• With the OSS they can declare and remit VAT for all of their EU sales in one quarterly VAT return.
• By using the OSS VAT compliance is simplified and administrative costs are reduced as sellers only need to work with only one Tax Authority in their native language.
• Use of the OSS is not mandatory but recommended in most cases.

Who can use the OSS (One-Stop Shop)

• Any seller established in the EU who supplies B2C services to other Member States.
• Any seller who supplies goods to other Member States.
• Certain domestic supplies of goods by deemed suppliers.

Do you need to register for the OSS?

As we mentioned the OSS is not mandatory. It is not necessary to register for the OSS but it can be beneficial to your business in most cases. To find out if you require the OSS, Global VAT Compliance created a free online tool where you can receive a first assessment of your situation.

Click here to use our VAT assessment tool.

How to register for the OSS?

OSS registrations started on April 1st and you can register for the OSS (One-Stop Shop) with Global VAT Compliance. Just contact us and we will provide you with a tailor-made VAT assessment of your company and detailed information on the OSS.

View below this video excerpt from our OSS webinar dedicated to the OSS schemes:

Global VAT Compliance offers an extensive Frequently Asked Questions section

Please visit our OSS FAQ section by clicking here