VAT OSS: One Stop Shop Guide for EU Ecommerce Sellers

Union One Stop Shop (OSS) is an EU VAT scheme that makes selling goods and services cross-border in the EU simple. Register for OSS and sell to customers in the EU the easy way, with support from the people ranked 4.8 on Trustpilot.

Last reviewed: August 2026
Reviewed by: Jenny, VAT Content Specialist at SimplyVAT
Sources checked: European Commission, Your Europe, GOV.UK/HMRC

VAT OSS, also called One Stop Shop VAT, is an EU VAT scheme that lets eligible businesses report certain cross-border B2C sales through one EU Member State instead of registering for VAT in every EU country where their customers are based.

For ecommerce sellers, the main benefit is simplicity: one OSS registration, one quarterly OSS VAT return, and one payment that is distributed to the relevant EU tax authorities.

The scheme is useful, but it does not cover every type of sale. Whether OSS is right for you depends on where your business is based, where your goods are stored, who your customers are, and whether your sales are domestic, cross-border, imported, B2B, or B2C.

SimplyVAT helps sellers work out whether they need OSS, IOSS, Non-Union OSS, local VAT registrations, or a combination of these.

What is One Stop Shop (OSS)?

OSS VAT stands for One Stop Shop VAT. It is an EU reporting scheme for certain B2C supplies of goods and services.
In July 2021 the EU replaced the Mini One Stop Shop (MOSS) scheme with two different VAT schemes: Non-Union OSS and Union OSS. Both let you sell to EU customers whilst only having to report VAT to a single Member State. However, they cover different kinds of supply.

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Can I Register for Union OSS?

Anyone can register for the Union OSS scheme if they have reason to. However, only certain sales can be reported on an OSS return. Depending on the volume of your sales and where you’re delivering orders, it might be more suitable for your business to have individual registrations or use a different scheme. To make it a little bit easier to know which to register for, we put together the EU VAT quiz. It’s quick - tell us a little about your business and we’ll help you understand your options.

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What Sales Are Covered By OSS?

Union One Stop Shop covers both EU and non-EU businesses. Whether the VAT on your sales can be reported via the scheme depends on what you’re selling and where it is when it’s sold.

If you’re based in the EU, Union OSS will cover business-to-consumer (B2C) cross-border supplies of services and goods. For example, you sell a designer hat from your warehouse in Hamburg to a person in Milan. You can report the VAT due on that purchase on your OSS return.

If you’re based outside of the EU, you can use OSS to report sales made through your own website. Those sales have to be of goods that are in the EU when they’re sold to an individual based in the EU. If you’re selling services or digital goods, you’ll need to register for Non-Union OSS instead.

Based in the UK? Northern Ireland still applies EU VAT and Customs rules for physical goods. If your business is based in Northern Ireland, you can apply for and use Union OSS and Import OSS Find out more about VAT in Great Britain and Northern Ireland from our UK VAT Guide.

What Is Not Covered By OSS?

OSS is useful, but it is not a replacement for every VAT registration or return.

OSS does not usually cover:
- B2B sales
- import VAT
- goods imported into the EU from outside the EU
- purchases or input VAT recovery
- domestic sales that must be reported on a local VAT return
- sales where the seller still needs a local VAT registration because of stock, warehousing, or marketplace rules

If a transaction cannot be reported through OSS, the business may need a local VAT registration, IOSS registration, Non-Union OSS registration, or another compliance route.

OSS vs IOSS vs Non-Union OSS
Feature	OSS VAT	IOSS	Non-Union OSS
Best For	EU businesses and some non-EU sellers with goods already stored in the EU.	Sellers shipping low-value goods from outside the EU to EU consumers.	Non-EU businesses selling qualifying services to EU consumers.
Covers	Cross-border B2C goods and services within the EU.	Imported goods in consignments worth EUR150 or less.	Certain B2C services supplied by non-EU businesses to EU customers.
Does Not Cover	Imports, most B2B sales, input VAT recovery, and some domestic sales.	Goods over EUR150, goods already stored in the EU, or B2B sales.	Goods stored or sold within the EU, imported goods, or Union OSS sales.
Return Type	Quarterly OSS VAT return.	Monthly IOSS return.	Quarterly Non-Union OSS return.
SimplyVAT Guide	Start OSS VAT registration	IOSS registration	Non-Union OSS registration

Not sure which scheme applies? SimplyVAT can help you decide whether you need OSS, IOSS, Non-Union OSS, or local EU VAT registrations.

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Which EU VAT scheme is right for you?

Tell us a little about your business and we’ll tell you which scheme meets your needs.

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How To Register For OSS VAT

We’ll need to know all about your business: where you’re based, what you sell and where your customers are.

As with all things financial, there’s some paperwork to do. Anti-money laundering checks, company details – that sort of thing.

We’ll communicate with the relevant tax authorities and submit applications on your behalf. Then we'll send you your VAT number.

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

The EU VAT Quiz

OSS VAT Return Example

A seller stores goods in Germany and sells from that German warehouse to consumers in France, Spain, and Italy.

The seller may be able to report the French, Spanish, and Italian B2C sales through Union OSS, because the goods are already in the EU and are sold cross-border to consumers in other EU countries.

The seller must charge the VAT rate that applies in the customer's country. Sales to French consumers are reported under France, sales to Spanish consumers under Spain, and sales to Italian consumers under Italy.

However, if the seller also sells goods from the German warehouse to German consumers, those domestic German sales may need to be reported through a German VAT return instead of OSS.

OSS VAT For UK Sellers

UK sellers need to be careful with OSS because Great Britain is no longer part of the EU VAT area. A UK business cannot assume that OSS is available for every EU sale.

Union OSS may be relevant where goods are already held in the EU and sold cross-border to EU consumers. For goods shipped into the EU from Great Britain, IOSS or local VAT registration may be more appropriate depending on the value of the goods, the route of sale, and the delivery model.

Northern Ireland follows EU VAT and customs rules for goods, so businesses based in Northern Ireland may have different options for physical goods.

OSS VAT Number / OSS VAT ID

For Union OSS, businesses normally use the VAT identification number they already have in their Member State of identification. The European Commission explains that the Union scheme uses the existing national VAT identification number for OSS purposes.

For the Non-Union scheme and IOSS, different identification number formats may apply. This is one reason it is important to choose the correct scheme before registering.

If you are unsure which VAT number should be used on invoices, marketplace settings, or returns, SimplyVAT can review your setup before you start filing.

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Sell to all 27 EU countries on one registration

Previously, if you sold goods or services to customers in an EU country, you’d have to register for VAT there. Now, you can register for OSS in one state (your ‘Member State of Identification’). They’ll then distribute the VAT you collect to the states where your customers are (the ‘Member States of Consumption’). The internet made it easy for consumers to access goods and services from all over the world. By cutting out the paperwork, OSS makes it easier for ecommerce businesses to fulfil that demand. 

EU businesses can register for OSS in the country where they’re based. If you’re established outside the EU, you can apply for OSS in any EU country, as long as you’re dispatching goods from there.

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When should I register for OSS?

The best time to register for the OSS scheme is before you start selling. Unlike VAT returns, OSS returns can’t be backdated. If you’ve made a sale that could be reported on OSS and would like to register for it, you only have until the 10th of the month after the sale was made to make an application. If you miss the deadline, the only compliant way to handle the VAT for those sales is to register for VAT in every country where you had a customer, and file returns.

EU sellers have a little more breathing room. You can have up to a total of EUR10,000 in value of cross-border telecommunications, broadcasting and electronic (TBE) services, and intracommunity distance sales of goods before you need to register for OSS. Any sales up to that point can be recorded on your domestic VAT return.

What do I have to do if I’m registered for OSS?

The first step is to make sure that your prices include the VAT rate local to your customer. Then, you’ll have to report all your “eligible supplies” through the schemes.

That means any sales you make that qualify to be reported via OSS, have to be.

OSS returns are due quarterly, and when you file it, you’ll pay vat due on your sales to the tax authority where you’re registered.

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OSS VAT Returns And Deadlines

OSS VAT returns are submitted quarterly. The return reports eligible sales by Member State of consumption, and the VAT due is paid to the Member State of identification.

OSS VAT Return Deadlines
OSS Tax Period	Sales Period	Return and Payment Deadline
Q1	1 January to 31 March	30 April
Q2	1 April to 30 June	31 July
Q3	1 July to 30 September	31 October
Q4	1 October to 31 December	31 January of the following year

OSS VAT returns and payments are usually due by the last day of the month following the end of each calendar quarter.

Source: GOV.UK OSS VAT return guidance.

More on selling in the EU

There’s more to selling to the EU than just One Stop Shop. We’ve got resources on EU VAT and Ecommerce to help you grow your business compliantly.

EU VAT Guide

Shopify and VAT

WooCommerce and VAT

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.

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.

One Stop Shop FAQs

Can I reclaim VAT on business expenses (input tax) through the OSS portal?

You can’t use any of the One Stop Shop schemes to reclaim input VAT. If you’re VAT registered in the country where you paid the VAT, you can use your return to reclaim it. There are also other refund mechanisms you can use, depending on the circumstance. It can be hard to know which process to use, so getting advice (like from the experts at SimplyVAT) can help you save time and stress.

Can a UK business use OSS if they don't have an EU warehouse?

For non-EU businesses, One Stop Shop (OSS) can only be used to report the sale of goods stored in one EU country to a customer in another. Those sales also have to be B2C. That means UK businesses can’t register for OSS unless they have inventory stored in the EU, whether through Amazon FBA or a 3PL. You can sell low-value goods B2C into the EU with IOSS, which non-EU businesses will need to register for through an intermediary like SimplyVAT.

Is there a 'micro-business' exemption for non-EU sellers under €10,000?

There is a ‘micro-business’ threshold of €10,000 but it only applies to businesses established in the EU. Instead of the exemption threshold, there’s a ‘nil-threshold’. Non-EU businesses (including those based in the UK, US or China), are liable for VAT from their first sale to the EU. That means you have to be prepared to handle VAT before you start selling. You can get advice on how to do this and support with registrations from SimplyVAT.

What records must I keep for an OSS audit, and for how long?

You need to keep information like which country your customer is based in, the sale date and the amount of VAT paid. Most of the information you need to keep is contained within the invoices you issue and receive. You’ll need to keep everything for 10 years from the transaction date, even if you deregister from OSS.