Non-Union One Stop Shop (OSS)
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.
Prefer a quick check? Take the EU VAT quiz →
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 sits alongside related schemes: IOSS and Union OSS.
Note: If you mainly sell to other businesses (B2B), Non-Union OSS may not be required. Take our quiz to find out.
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.
Choose an EU country for OSS
Select the EU member state where you want to register for Non-Union OSS. We advise on the best option for your business.
Update your prices to include VAT
Ensure your website prices reflect VAT charged at the customer’s applicable local rate in their EU country.
Sell services across the EU
Supply your services to EU customers and file one quarterly OSS return. We handle submissions and correspondence with tax authorities.
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.
Note: From 1 January 2025, online services requiring interaction with the supplier — such as online coaching — are taxed based on the customer’s location.
Take our EU VAT Quiz
Find out in 30 seconds whether Non-Union OSS, IOSS, Union OSS, or standard VAT registrations fit your model.
Common questions answered
Do I need Non-Union OSS if I only sell B2B?
Usually not. Non-Union OSS is designed for B2C supplies of services. B2B often follows reverse-charge or other rules. Confirm your position with our EU VAT quiz or schedule a call.
How often do I file under Non-Union OSS?
You typically file a quarterly OSS return covering all eligible B2C sales to the EU, and remit the VAT due through that return — including periods with no sales, where a nil return may still be required.
What is the difference between Non-Union OSS and IOSS?
IOSS covers distance sales of low-value goods imported into the EU. Non-Union OSS covers eligible services to EU consumers. The right scheme depends on what you sell.
Do I register separately in every EU country?
No — that is the point of OSS. You register for Non-Union OSS in one member state of your choice and report VAT for all covered B2C sales across the EU in that single quarterly return.
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.
Fast check: EU VAT quiz