Registered for OSS yet?

Speak to an expert to learn if OSS is for you


Sell into all 27 EU countries with one VAT registration

✓ All sales in the EU reported with one VAT registration only

Declaring and paying due VAT in a single VAT return

✓ Reduced administrative costs and improved cash flow






What is OSS?

On 1 July 2021, all 27 European Union countries will roll out the new e-commerce VAT system, among them One-Stop Shop (OSS).

OSS is a program that will enable some sellers to report all their pan-EU distance sales on a single VAT return in just one EU country instead of having multiple VAT registrations across the EU. The aim is to promote both the cross-border online trade and trade across the EU’s digital single market by reducing compliance obligations by 95%.

How does OSS work?

The OSS scheme will simplify the current requirement for sellers trading within the EU to VAT register in each country they sell to.

The scheme is optional and open for EU and non-EU sellers, they must register with a single member state to file an OSS return for their business-to-consumer (B2C) sales of goods within the EU. For sales from a warehouse or fulfillment center in another country, foreign VAT registration will still be required.

Sellers can declare, and pay the VAT in a single electronic quarterly return.


Need more information about OSS?
Read the answers to our customers’ most frequently asked questions.

What are the benefits of OSS?


✓  Selling into all 27 EU countries with just one VAT registration.

Your cross-border sales across all 27 EU member states can be registered with just one VAT registration. OSS eliminates the need for VAT registration in EU countries where you sell, but do NOT store the goods in.

✓  Reduced administration costs

OSS means reduced paperwork and overheads as your business works with one tax authority of the EU country in one language, even though its sales are EU-wide.

✓ Declaring and paying due VAT in a single VAT return

File one OSS return that covers all of your EU VAT obligations for your B2C sales


Download the OSS Factsheet


Consult an OSS qualified Tax Advisor

GVC can answer all of your questions in a single consultation call with one of our VAT specialists. You will receive a VAT assessment of your business as well as advice and answers to all of your VAT related queries.

Our advisors are Certified Tax Lawyers and the Netherland’s leading in-direct tax advisors with over 20 years of experience in indirect taxation and procedural tax advisory. Read more here.

Please note that a consultation fee applies for this service. If you are interested in an introductory call regarding our services  you can contact us by clicking here.


VAT Advisory / VAT Services

Subscribe to our newsletter


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!