European Union
The EU OSS scheme
Vatly team · Published 1 August 2026 · Last reviewed 20 August 2026
The One Stop Shop (OSS) is an optional EU reporting scheme for specified sales to consumers. It can let you declare VAT due in several member states through one portal instead of registering separately in each country for those sales. OSS does not decide whether a sale is taxable, choose the product rate or replace your domestic VAT return.
Which scheme and sales are covered
The Union OSS scheme can cover:
- intra-EU distance sales of goods to consumers,
- qualifying B2C services supplied in an EU country where the supplier is not established, and
- certain domestic supplies of goods made by a marketplace treated as a deemed supplier.
A non-EU business can use the non-Union scheme for qualifying services supplied to EU consumers. The separate Import One Stop Shop, or IOSS, concerns distance sales of imported goods in consignments not exceeding EUR 150, subject to its own conditions. This guide focuses on Union OSS. B2B supplies use different rules and are not declared as consumer sales in OSS.
The EUR 10,000 threshold is conditional
The threshold is not a general OSS allowance. It applies only when the supplier is established in one EU member state and the relevant supplies are intra-EU distance sales of goods and cross-border B2C telecommunications, broadcasting and electronic services. The combined value, excluding VAT, must not exceed EUR 10,000 in both the current and preceding calendar year.
If those conditions are met, the supplies may remain taxed in the supplier's member state. A supplier can opt for destination taxation instead and is then bound by that choice for two calendar years. Once the combined threshold is exceeded, the destination rules apply from that point. The EUR 10,000 test does not apply to other B2C services or imported distance sales.
Registration and return timing
An EU-established business using Union OSS registers in the member state where it has established its business. Different identification rules apply to non-EU suppliers and businesses with fixed establishments. Registration is completed through the relevant national portal.
Union and non-Union OSS returns cover calendar quarters. The electronic return and payment are due by the end of the month following the quarter: 30 April, 31 July, 31 October and 31 January. Sales are reported by member state of consumption and VAT rate. The identification state then sends the information and tax to the states of consumption.
What to check before relying on OSS
- Confirm that the customer and supply fall within the chosen OSS scheme.
- Keep evidence for the customer's location and classify the product or service under local rules.
- Apply the destination country's rate when destination taxation is required.
- Check whether stock, imports or other local activity creates a separate registration obligation.
- File the domestic VAT return as well as the separate OSS return where required.
For calculations, the VAT rates by country page links each rate snapshot to an official source, and the VAT calculator applies a chosen percentage. Neither tool determines which rate your supply legally attracts.