Non-Union One Stop Shop (OSS)

Selling services to the EU? Whether you’re running a virtual fitness class or selling e Books, Non-Union One Stop Shop (OSS) makes the VAT easy, and we make Non-Union OSS simple.

What is Non-Union OSS?

Non-Union OSS is an EU VAT scheme that allows non-EU companies to sell their services to customers all over the EU on a single OSS return. It has two sister schemes: Import One Stop Shop (IOSS) and Union One Stop Shop (Union OSS)

Can I register for Non-Union OSS?

If your business is based outside the EU and you’re selling services to EU customers, you can register for Non-Union OSS. The scheme only covers business-to-consumer (B2C) transactions, so if your target market is mostly other businesses, you might not need it.
Take our <30 second quiz and find out if Non-Union OSS is the right One Stop Shop scheme for your business.

The EU VAT Quiz

What do I need to do once I’m registered for Non-Union OSS?

Once you’re registered for the scheme, you’ll need to charge your customers their local VAT rate. Then you’ll need to file a quarterly Non-Union OSS return and pass the VAT you collected to the tax authorities. If you haven’t sold any services to EU customers in a particular quarter, you’ll still need to file a return.

Want to start selling branded Yoga mats to the attendees of your virtual classes? You can register for VAT to cover sales that don’t fall under the Non-Union OSS scheme and still use it to report your services.

The rules change depending on what you're selling, and where from. One Stop Shop might be a better fit for your business

Find out with our 30-second quiz.

Take our QUiz

3 Steps to Simple VAT on Services to EU Customers

Selling your services and digital goods to your customers in the EU doesn’t have to be complicated. With SimplyVAT it’s just three simple steps:

Pick EU Country for OSS

Pick an EU country where you’d like to register for Non-Union OSS

Update Prices to Show VAT

Update your website to include VAT in your listed prices

Sell Services Across the EU

Sell you services to EU customers, and file a return once a quarter

What is VAT MOSS?

VAT Mini One Stop Shop (MOSS) was the old way the EU handled VAT on digital services. For EU sellers, One Stop Shop (OSS) now covers the supply of all B2C goods and services. That means that companies based in the EU can sell their goods and services to customers in other EU countries on one OSS return.

If your company is based outside the EU, you can instead use Non-Union OSS to report your sales of digital goods and services.

What services are covered by Non-Union OSS?

Electronically supplied services

Digital media like movies, music, and audiobooks
Digital books or magazines (online or downloadable)
Pre-recorded or automated online courses and webinars

*From January 1, 2025, livestreams, virtual events, and online classes will be treated as electronically supplied services.

Electronically supplied services

Digital media like movies, music, and audiobooks
Digital books or magazines (online or downloadable)
Pre-recorded or automated online courses and webinars

*From January 1, 2025, livestreams, virtual events, and online classes will be treated as electronically supplied services.

Electronically supplied services

Digital media like movies, music, and audiobooks
Digital books or magazines (online or downloadable)
Pre-recorded or automated online courses and webinars

*From January 1, 2025, livestreams, virtual events, and online classes will be treated as electronically supplied services.

Electronically supplied services

Selling digital media like movies, music or audiobooks
Selling the digital versions of books or magazines that your customers access online or download
Online courses or webinars that are pre-recorded or automated with no real-time interaction with the instructor

Telecommunication Services

Consumer internet access, like the subscription-based service provided by ISPs (Internet Service Providers)
Phone services, including mobile phone contracts and landline services
Text messages that are paid for by consumers, like multimedia messaging services (MMS)

Broadcasting Services

Television available to consumers via subscription. Paid cable or satellite TV channels, like HBO or Sky
Paid internet radio services
On demand video content, either pay-per-view or by subscription. That includes, sport events, concerts or live podcast recordings

Starting January 1st 2025, livestreams, virtual events and online classes will fall under the same rules as electronically supplied services.

Non-Union OSS is changing January 1st 2025

Starting next year, online services involving human interaction from the provider will be subject to VAT based on the customer’s location. This means that services like online coaching and virtual events will have VAT applied to them based on where in the EU the consumer is based. Non-Union OSS is the easiest way for non-EU coaches to sell their services to their EU customers.

Get Registered

What services are covered by Non-Union OSS?

Union OSS

Non-Union OSS

EU based businesses providing B2C services

Available

Not Available

Goods stored in the EU sold to customers in another EU country (Distance Sales) by EU and non-EU sellers

Available

Not Available

Goods stored in an EU country sold to a customer in the same country on an online marketplace, when the seller is not based in the EU

Available

Not Available

Non-EU sellers supplying services to EU-based consumers.

Not Available

Available

Find out more about Non-Union OSS

Get a feel for the scheme and how it would work for your business with our resources

2025 Rule Change

EU VAT Guide

Get your OSS registration started

Fill out this form with as much detail as you can, and we’ll be in touch soon to have a chat about the next steps.

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