The One Stop Shop (OSS) scheme

OSS Scheme

One Stop Shop
(OSS) Scheme

Simplify cross-border B2C VAT across the EU. Register once, file one quarterly return, and report sales in all EU countries from a single Member State.

OSS Scheme
Quarterly
Filing Frequency
EUR 10,000
Distance Selling Threshold
27 Countries
EU Markets via One Return
July 2021
Scheme Launch Date
OSS Scheme
What is OSS?

Understanding the One Stop Shop Scheme

In July 2021, the EU replaced the Mini One Stop Shop (MOSS) with two separate VAT schemes: Non-Union OSS and Union OSS. Both allow businesses to sell to EU customers while reporting VAT in a single Member State, but they apply to different types of supplies.

✓EU-based businesses selling B2C across EU
✓Goods stored in the EU sold to EU buyers
✓Non-EU companies with goods stored in the EU
✓Single quarterly payment covers all EU countries

🕐 Not sure whether OSS, IOSS, or Non-Union OSS is right for you? Take our quick 30-second quiz.

Take the EU VAT Test
Coverage

What Union OSS Covers

Union OSS covers specific B2C transactions. The ability to declare VAT depends on the nature and location of sales.

EU

For EU-Based Businesses

Union OSS simplifies cross-border B2C sales of goods and services to other EU countries. Register once in your home Member State and report all EU-wide sales in a single quarterly return.

INT

For Non-EU Businesses

Through OSS, non-EU businesses can declare sales of goods located in the EU at the time of sale to EU consumers. This includes goods stored at Amazon or other EU warehouses.

!

Not for All Transactions

For services or digital goods sold by non-EU businesses, registration in Non-Union OSS is usually required. IOSS covers low-value imports (≤ EUR 150). The right scheme depends on your situation.

OSS Registration

Register for OSS, Simply

Whether OSS is suitable depends on your products, storage location, and customer countries. Our experts will assess your situation and guide you to the right scheme.

Get Started →
Scheme Comparison

Which Transactions Are Covered?

OSS allows declaring certain B2C sales in one EU Member State — one quarterly payment and one VAT return.

UNION OSS Available
  • EU companies providing B2C services cross-border
  • Goods stored in the EU sold to buyers in another EU country (distance sales)
NON-UNION OSS Limited
  • Non-EU companies providing B2C services to EU consumers
  • Goods stored on a marketplace in the EU and sold locally
Additional Resources

Learn More About EU VAT

EU VAT Guide

Practical overview of EU VAT rules for ecommerce businesses, covering all major schemes and obligations.

Open PDF →

Shopify and VAT

Materials on setting up VAT correctly for EU sales on Shopify, including OSS configuration.

Go to Guide →

WooCommerce and VAT

Recommendations for configuring WooCommerce for EU VAT compliance, including OSS and IOSS setup.

Go to Guide →