ONE-STOP SHOP (OSS)
OSS is an electronic system that simplifies VAT settlements for e-sellers of goods and services offered to private customers across the European Union
Which supplies are reported in EU OSS?
EU OSS procedure applies in the case of:
Intra-Community distance sales of goods
TBE services (providing telecommunications, broadcasting, and electronic services)
other services for consumers from the EU Member States, where the place of services supply is the territory of EU Member State of consumption
Delivery of goods B2C via electronic interfaces
Who can use the EU OSS procedure?
A taxpayer established (headquarter or fixed establishment) in one of the EU Member States for:
- intra-Community distance sales of goods within the EU,
- supplies of B2C services taking place in EU Member State in which he is not established.
A taxpayer not established (lack of headquarter or fixed establishment) in one of the EU Member States for:
- intra-Community distance sales of goods within the EU.
An electronic interface facilitating supplies of goods (deemed supplier) for:
- intra-Community distance sales of goods within the EU,
- certain domestic supplies of goods.
Which supplies are reported in non-EU OSS?
The non-EU OSS procedure applies in the case of:
TBE services (telecommunications, broadcasting and electronic services),
other than TBE services for consumers from EU Member States where the place of services supply is the territory of EU Member State of consumption.
Who can use the non-EU procedure?
The non-EU procedure can be used only by foreign taxpayers – without headquarter or fixed establishment in the EU Member State.
Registartion in non-EU OSS procedure
Notice
If the taxpayer qualifies for both the EU OSS procedure (due to the intra-Community distance sales of goods B2C within the EU) and the non-EU OSS (due to the B2C services provided), then he should register separately for both procedures.
