All you need to know about the ecommerce VAT rules in Europe and One-Stop Shop scheme (OSS). 

OSS registration in the EU

How to request an OSS registration in the EU

You can register for the OSS electronically by submitting an application form to the tax authorities of your country of OSS registration. Each Member State will evaluate the conditions to be met and will approve the OSS registration submitted in his jurisdiction.

If you register for using the Non-Union scheme or the Import scheme, you will receive an individual VAT identification number from the Member State of identification. If you register for the Union scheme, no separate individual VAT identification number will be attributed. Your usual local VAT number should be used.

In which country should you register for OSS?

The country of registration depends on the country of establishment of the business registering for OSS:

  • EU businesses should register for OSS in their country of establishment
  • Non-EU businesses can choose in which EU country they register for OSS. If a non-EU business uses the Union scheme, it should register in the country from where the goods are dispatched (or one of them if the goods are dispatched from more than one country). Also, if the non-EU business uses the import OSS, an intermediary must be appointed.

Threshold on OSS European regulations for e-commerce

If your distance sales of goods do not exceed 10,000€ in a given year, you do not have to register in the OSS scheme. You will be able to continue charging VAT at your usual country of establishment VAT rate.

This threshold only applies to EU established companies. It is calculated by adding the total amount of intra-Community distance sales of goods and total amount of B2C services.  Therefore, you should not consider local sales, exports or other revenue in this threshold.

You will find more information about this threshold on a previous section of this manual.

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