One-Stop Shop (OSS) Guide: Simplify EU VAT Compliance

The One-Stop Shop (OSS) is a simplified VAT scheme for businesses selling goods or digital services to consumers (B2C) in other EU countries. Instead of registering for VAT in each country where you have customers, you register for OSS in your home country and file a single quarterly return covering all your EU cross-border B2C sales.

There are three OSS schemes: • Union scheme: for EU-established businesses selling goods/services to EU consumers • Non-Union scheme: for non-EU businesses selling services to EU consumers • Import scheme (IOSS): for goods imported from outside the EU valued up to €150

OSS becomes relevant once your combined EU cross-border B2C sales exceed €10,000 per year. Below this threshold, you can charge your home country's VAT rate.

OSS is particularly useful for: • E-commerce businesses shipping to multiple EU countries • SaaS companies selling to consumers • Digital content creators (courses, e-books, software) • Any business with B2C customers in several EU countries

Registration is done through your home country's tax portal. In France, it's via impots.gouv.fr. In Germany, via BZSt.

Filing is quarterly, with fixed deadlines: • Q1 (Jan-Mar): due April 30 • Q2 (Apr-Jun): due July 31 • Q3 (Jul-Sep): due October 31 • Q4 (Oct-Dec): due January 31

The return shows sales and VAT due by country. Payment is made in a single transaction to your home country's tax authority, which then distributes the VAT to each country.

The choice is clear in most cases. OSS advantages: • One registration instead of potentially 27 • One quarterly return instead of monthly returns in each country • One payment instead of managing multiple bank accounts • Simplified record-keeping

However, OSS doesn't cover B2B sales (reverse charge still applies) or domestic sales in another country where you have a fixed establishment.