Non-Union OSS Scheme
Extended from the previous Mini One Stop Shop (MOSS), from 1 July 2021 the Non-Union One Stop Shop was introduced and covers B2C sales of services. This scheme is intended to simplify VAT compliance for international sellers.
What is the Non-Union OSS scheme?
The Non-Union OSS scheme was created in 2021 as an extension of the existing MOSS scheme. If you are not established in the European Union, you can use the Non-Union OSS scheme to register and pay VAT for all B2C supplies of services in a single Member State. This will require you to file a single, quarterly VAT return for your applicable sales through an easy-to-use online portal.
Who can register for Non-Union OSS?
The Non-Union OSS scheme is intended for taxable sellers who have not established or have no fixed establishment in the EU who supplies services to EU-based customers. Businesses can choose an EU Member State to register for Non-Union OSS. If you need to VAT register for supplies that are not covered by Non-Union OSS, you can still use the scheme to cover your supply of services to EU customers.
What are your obligations under Non-Union OSS?
You will be required to use it to account for all the EU VAT due on supplies of services to EU customers. You will need to apply the correct rate of VAT for that Member State when supplying services to the EU. You will be responsible for submitting a quarterly Non-Union VAT return electronically. This will be required regardless of whether supplies of services have been made that quarter.
What is VAT MOSS?
VAT MOSS is the predecessor to the OSS scheme. VAT MOSS allowed you to report the sales of your digital services across the EU. For EU sellers, the OSS scheme has been extended to cover all B2C supplies (including B2c supplies of services by EU-based businesses, distance sales of goods within the EU, domestic sales of goods by online marketing places when selling on behalf of non-EU businesses). For non-EU sellers, the sales of digital goods can be reported through the Non-Union OSS scheme instead.
What services are covered by Non-Union OSS?
Digital services
Transport services
Services connected to an immovable property
Admission to events e.g. artistic, educational or similar
Hire of transport
| Union OSS | Non-Union OSS | |
|---|---|---|
| B2C supplies of services by EU-based businesses | ✅ | ❌ |
| Distance sales of goods within the EU by both EU and non-EU sellers | ✅ | ❌ |
| Domestic sales of goods by online marketplaces when they facilitate the sale on behalf of a non-EU businesses | ✅ | ❌ |
| Non-EU sellers supplying services to EU-based consumers. | ❌ | ✅ |
Are you eligible for Non-Union OSS?
Take our quick quiz to find out whether you’re eligible for Non-Union OSS and how you can simplify your VAT obligations.
Start your Non-Union OSS registration today
Simply fill out the form in as much detail as possible and our experts will be in touch shortly to discuss your operations and next steps.