The One Stop Shop (OSS) scheme
One Stop Shop (OSS)
Simplify cross-border B2C VAT in the EU: register for OSS in one member state, charge VAT where your customers are, and file one quarterly return instead of juggling many local registrations.
OSS is not one-size-fits-all. Depending on where your business is based and what you sell (goods in the EU, services, or imports), you may need Union OSS, Non-Union OSS, IOSS, or standard VAT numbers. This page explains the basics in plain English.
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The EU’s “one return” option for many B2C sales
In July 2021, the EU replaced the old Mini One Stop Shop (MOSS) with today’s OSS model. Think of OSS as a reporting shortcut: instead of registering separately in every country where you have eligible business-to-consumer sales, you can often use one OSS registration and report VAT for multiple member states on a single quarterly return.
There are two main flavours. Union OSS is used by businesses that are inside the EU (or certain cases involving goods already in the EU), while Non-Union OSS is typically for businesses outside the EU selling services to EU consumers. They are not interchangeable — the right choice depends on your legal establishment, what you sell, and where stock sits at the time of sale.
Not sure? If you are below thresholds, sell only B2B, or hold stock in countries that still need a local VAT number, your path may differ. Use the savings calculator below or speak to an adviser before changing how you charge VAT.
A simple way to think about getting started
Every business is different, but most OSS journeys follow the same broad steps: confirm the scheme, set up pricing and invoices correctly, then keep clean records for quarterly filing.
Map your sales and stock
List where you are established, where customers are, and where goods are when they are sold. That picture decides whether Union OSS, Non-Union OSS, IOSS, or local registrations apply.
Charge the right VAT at checkout
For many B2C sales, VAT follows the customer’s country. Your storefront should apply the correct rate (see our EU VAT rates page) and show VAT clearly on receipts.
File on time, every quarter
OSS returns are typically quarterly. Even quiet periods may need a nil return. Good transaction data (country, VAT rate, net and gross) saves time and reduces errors.
What Union OSS is designed to cover
Union OSS is the “internal EU” route for many cross-border B2C supplies. It is widely used by EU businesses selling to consumers in other member states, and it can also help certain non-EU sellers when goods are already located in the EU at the point of sale (for example inventory in Amazon or third-party warehouses).
For EU-established businesses
If your company is based in the EU, Union OSS can simplify reporting for eligible B2C sales of goods and services to consumers elsewhere in the EU — so you are not automatically forced into separate registrations in every destination country for every transaction type that qualifies.
For non-EU businesses with EU stock
When goods are already in the EU when sold B2C, Union OSS may be part of the compliance picture — alongside obligations linked to where you store goods. Marketplaces and fulfilment models can add extra rules, so treat this as a signpost, not a substitute for advice.
What OSS does not replace
OSS does not cancel every local registration. You may still need VAT numbers where you hold stock, import, or exceed certain rules. B2B sales often use reverse charge or local rules. Low-value imports may point to IOSS instead.
Register for OSS, with clarity
The best scheme depends on your products, where stock sits, and your customer countries. We help you choose between Union OSS, Non-Union OSS, IOSS, and standard registrations — then support filings and authority correspondence.
Which transactions are usually in scope?
Use this side-by-side overview as a conversation starter. Final eligibility always depends on your facts — especially for marketplace sales, stock location, and whether the buyer is a consumer or a business.
- EU companies making cross-border B2C supplies of services to private individuals in other member states (where the rules point to the customer’s country).
- Distance sales of goods between EU countries when goods move from one member state to another for B2C delivery, subject to thresholds and other conditions.
- Certain B2C supplies of goods already in the EU (including some marketplace and fulfilment centre scenarios) where Union OSS is the appropriate reporting route.
- Businesses established outside the EU supplying services to EU consumers (for example digital services, SaaS, online education) where Non-Union OSS is the right fit.
- Not a substitute for IOSS on low-value imports, or for every local VAT registration tied to warehouses and imports.
- If you are unsure, compare both OSS types and IOSS in our EU VAT hub or use the savings calculator below.
Northern Ireland can involve special VAT rules under the Windsor Framework. If you sell between Great Britain, Northern Ireland, and the EU, ask for guidance tailored to your supply chain.
Common questions, plain answers
Is OSS the same as having one EU VAT number for everything?
No. OSS is a reporting and payment mechanism for eligible B2C sales. You may still hold — or still need — ordinary VAT registrations, for example where you store goods, import, or have other local obligations. Think of OSS as a way to consolidate reporting for qualifying cross-border B2C supplies, not a single magic number that replaces all compliance.
What does the EUR 10,000 distance-sales threshold mean?
In simple terms, many EU businesses watch this threshold when selling goods B2C to other EU countries. Below it, domestic rules may still apply for a period; at or above it, you generally need to charge VAT based on the destination country — which is where OSS often becomes useful. Exact mechanics depend on your establishment and sales history, so treat this as a headline rule of thumb, not personal tax advice.
How often do I file an OSS return?
OSS returns are normally quarterly. You declare VAT due broken down by member state of consumption (for eligible supplies) and pay through the member state where you are registered for OSS. If you had no eligible sales in a period, you may still need to submit a nil return depending on authority rules.
Do I use IOSS or OSS for Amazon or Shopify sales?
It depends what you sell and from where. IOSS is built for eligible imports not exceeding €150 with VAT collected at checkout. Union OSS often appears when goods are already in the EU. Many sellers use a mix of tools, plugins, and registrations. Our guides for Shopify and WooCommerce explain common setups at a high level.
Can VAT Support handle OSS filings for us?
Yes — many clients ask us to prepare and submit OSS returns, reconcile marketplace reports, and keep filings on schedule. Start from VAT registrations or consultancy, or book a call to walk through your channels and stock locations.
Get a clear OSS plan for your store
Tell us your marketplaces, countries, and where stock is held. We will confirm the right OSS route (or alternatives) and handle the paperwork with tax authorities where you need us.
Free tool: OSS savings calculator ↑
Learn more about EU VAT
Deep dives on ecommerce VAT, platform setup, and cross-border selling — written for operators, not only accountants.
EU VAT overview
How EU VAT fits together for online sellers: registrations, OSS, IOSS, and when local numbers still matter.
Explore EU VAT hub →Shopify and VAT
Practical notes on tax settings, OSS-related pricing, and common EU selling patterns on Shopify.
Go to Shopify guide →WooCommerce and VAT
Configuration tips for EU VAT compliance on WooCommerce, including OSS and multi-country rates.
Go to WooCommerce guide →