Non-Union One Stop Shop (OSS)

EU VAT Schemes

Non-Union One Stop Shop
(OSS)

Simplify VAT on B2C services sold to EU customers by filing a single quarterly OSS return — instead of registering separately in each EU country.

Non-Union OSS
Quarterly
Filing Frequency
Non-EU
Businesses Eligible
B2C Only
Consumer Sales Covered
1 Return
Covers All EU Member States
Non-Union OSS
What is the Non-Union OSS?

One Registration for All EU Service Sales

The Non-Union One Stop Shop (OSS) is an EU VAT scheme that allows businesses established outside the EU to sell services to EU customers using a single OSS VAT return. It is one of three related schemes, alongside IOSS and Union OSS.

Business established outside the EU
Selling services to EU consumers (B2C)
Charge local VAT rate at point of sale
File one quarterly return even with nil sales

🕐 If you mainly sell to other businesses (B2B), Non-Union OSS may not be required. Take our quiz to find out.

Take the Quiz
OSS Resources

3 Steps to Simple EU VAT on Services

Selling services and digital products to EU customers can be straightforward. With VAT Support, it takes just three steps.

01

Choose an EU Country for OSS

Select the EU Member State where you want to register for the Non-Union OSS. We will advise you on the best option for your business.

02

Update Your Prices to Include VAT

Make sure your website prices correctly reflect VAT being charged at the customer’s applicable local rate in their EU country.

03

Sell Services Across the EU

Supply your services to EU customers and file one quarterly OSS return. We handle all submissions and correspondence with tax authorities.

Which Services Are Covered?

Electronically Supplied Services

Non-Union OSS covers electronically supplied services sold to EU consumers. From 1 January 2025, live streams, virtual events, and online classes also qualify as electronically supplied services.

Digital media: films, music, audiobooks
Digital books and online magazines
Automated online courses and webinars
Live streams and virtual events (from Jan 2025)

🕐 From 1 January 2025, online services requiring interaction with the supplier — such as online coaching — are taxed based on the customer’s location.

Digital Services VAT
Start Your OSS Registration

Register for Non-Union OSS, Fast

Complete the form with as much detail as possible, and we will contact you to discuss next steps and initiate your registration.