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The One Stop Shop (OSS) is a new regime which the European Union (EU) introduced in 1 July 2021 for the declaration and payment of VAT on all distance sales of goods within the EU and to certain domestic supplies of goods facilitated by electronic interfaces under certain conditions.
From 1 July 2021, the distance sales threshold regime has been removed. VAT is due on all distance sales of goods within the EU in the country of arrival.
Businesses can choose to register in each country of destination to account for the VAT due or use a single OSS to report all distance sales.
The OSS have two separate schemes, the Union Scheme and the Non-Union Scheme. The following transactions can be reported in the Union Scheme and the Non-Union Scheme:
|Non-EU established businesses
|EU established businesses
|Supplies of services to consumers (B2C)
|Distance sales of goods within the EU
|Domestic supplies of goods within an EU Member State by deemed suppliers
The use of OSS is not mandatory.
However, using the OSS could simplify your VAT registration and compliance obligations and significantly reduce your financial and administrative burden.
It allows you to:
Note that you will need to register for VAT or maintain your VAT registration in each EU country where your stock is located, to report transactions other than intra-EU distance sales. You can sign up for VAT registration and compliance services in all EU countries and the UK here.
If you are established outside the EU and only trade on marketplaces who are responsible to collect VAT on your sales within the EU, you do not need to register for OSS. However, you would still be required to register for VAT in each EU country where your stock is located.