One Stop Shop (OSS): EU VAT Guide for Online Sellers in 2026

The One Stop Shop (OSS) is part of the EU VAT e-commerce package introduced in July 2021. It allows eligible businesses to register once, submit one quarterly OSS return, and pay VAT due on qualifying cross-border B2C sales in multiple EU countries through a single online portal. For online sellers, the OSS can reduce the need for multiple VAT registrations, but it does not replace local VAT registrations where goods are stored or where transactions fall outside the OSS scope. The European Commission’s OSS guidance remains the key reference point in 2026, while the EU’s VAT in the Digital Age (ViDA) package, adopted in March 2025, will expand and modernize these rules over time.

If you need help deciding whether the One Stop Shop is right for your business, or if you want support with OSS registration and reporting, contact hellotax.

Until July 2021, the Mini One Stop Shop (MOSS) was an electronic system allowing service providers supplying telecommunications, broadcasting, and electronic (TBE) services to consumers in the EU to declare and pay VAT due in all EU Member States in one single Member State.

From 1 July 2021, the Mini One Stop Shop (MOSS) was expanded into the One Stop Shop (OSS). The OSS applies to certain cross-border business-to-consumer (B2C) supplies within the EU, including distance sales of goods and certain services. In addition, the Import One Stop Shop (IOSS) was introduced for the declaration and payment of VAT on distance sales of low-value goods imported from outside the EU.

For a broader overview, see our EU VAT compliance guide.

What are the key benefits of OSS (One Stop Shop)?

We are told that the OSS is designed to simplify the European VAT return filing system for businesses, and indeed, in the long term, that most likely would be the case. In the short term, though, while the tax offices are setting up the registration process and businesses are getting registered and learning about the new laws, it may feel a little bit more complicated for you.

These are the main benefits of OSS:

• One way it would simplify things for you in the future would be by eliminating the need for VAT registration in EU countries you sell to, but do NOT store goods in.
• Different countries’ distance thresholds will be replaced by one EU-wide threshold of 10,000 euros.
• Another simplification is being able to file one OSS return that covers all of your EU VAT cross-border obligations for B2C sales. So this is regarding cross-border, business-to-consumer only – you will still need to file your normal separate VAT returns in your home country and in countries where you store goods.
• The OSS VAT return is submitted in your home country if you are an EU seller, or in your Member State of identification if you are a non-EU seller using the relevant scheme. The tax authority then distributes the VAT due to the other EU countries concerned for eligible cross-border B2C sales.

For example, companies storing goods in their home country and selling into 5-6 other EU countries without storage there will now only have to submit one home VAT return and one OSS VAT return per period. A payment for each return will be required

How to register for OSS (One Stop Shop)?

Registration for the One Stop Shop is still possible in the Member State where you are eligible to use the scheme. As a general rule, registration should be completed before the start of the calendar quarter in which you want to begin using OSS. Sellers should register early enough to avoid delays, especially where access to national tax portals, certificates, or authorizations is required. The European Commission provides a central OSS information portal, while registration itself is handled by the relevant Member State tax authority.

Registration for the One Stop Shop is made through the tax portal of the relevant EU Member State. For example, German sellers generally use the BZSt portal, while sellers established in other EU countries register through their own domestic tax authorities. The exact portal and onboarding steps depend on the country of registration, but in all cases, sellers should allow enough time for portal access, identification checks, and setup before the next OSS quarter starts.

Are you unsure whether OSS is right for you and your business, or whether you are filling out the form correctly? Do not worry! The hellotax team can advise you on all OSS questions and also help you with the registration for the following countries: Italy, France, Poland, the Czech Republic, Germany, Spain, the Netherlands, Sweden, and Ireland.

What the One Stop Shop covers

In general, the One Stop Shop is used for eligible cross-border B2C sales within the EU, including certain services and distance sales of goods. It does not cover domestic sales, B2B transactions, imports, or purchases. Those items still need to be handled through normal VAT reporting rules. The European Commission’s OSS guidance clearly separates registration, declaration, payment, record keeping, and leaving the scheme.

What is not included in OSS (One Stop Shop)?

There is a series of transactions that are not included in OSS and need separate reporting, such as:

• B2b sales (business-to-business transactions) are NOT included in OSS;
• Domestic sales (DOMV), meaning sales to clients in the same country as the warehouse is located and from where products are sent. So, for example, if you are storing goods in Italy and you are shipping them to an Italian end consumer, then you would need to report that by a standard VAT return to the Italian VAT office, and, of course, you would need to be registered for VAT in Italy.
• Purchases, imports, and expenses are also NOT reported in OSS.

 

Not sure whether your sales belong in the One Stop Shop or in local VAT returns? hellotax can review your storage locations, sales flows, and reporting obligations. Speak to our VAT experts.

What are the changes for online sellers based in the EU?

One of the biggest changes brought by OSS was the abolition of the old distance sales thresholds. Only EU companies with single-country storage will still have a single EU-wide 10,000-euro distance-sale threshold applicable. This means that if you register for OSS from 1st July 2021, you will not have to register for a VAT number in the countries you ship to, but do not store in.

EU companies storing goods in several EU countries still need to register for a VAT number for each country where storage takes place, so as before, storage is still a reason to register and file for VAT in an EU country. If you are unsure how storage affects your obligations, read our guide to EU VAT thresholds and multi-country storage.

EU companies storing goods in several EU countries still need to register for a VAT number for each country where storage takes place, so as before, storage is still a reason to register and file for VAT in an EU country.

Domestic sales are NOT reported via OSS. These will still be reported separately via a standard VAT return to all countries applicable. For example, sellers with German obligations can review our guide to VAT Returns in Germany. As in our example above, if a company is storing goods in Italy and shipping them to an Italian end consumer, it still needs to report that on a standard VAT return to the Italian VAT office.

Imports, Purchases, and Business-to-Business (B2B) sales are NOT included in the new OSS filing and need to be reported via the standard VAT return method.

To bring more clarity on these changes, let’s look at two common scenarios for EU-based companies and how OSS registration will impact their reporting:

Example 1 – Alpha Services only stores in DE

Alpha Services is a German-based company that sells online to consumers from France, Italy, and Spain, but only stores in Germany. As a result, a home VAT number is in place for Germany. Goods are not stored in France, Italy, or Spain, so under OSS, no VAT registration is required in these countries.

Let’s now look at how VAT is assigned for Alpha Services in this business model:

• German VAT will be paid via a normal return in the usual way.
• If there is no OSS registration, German VAT rates will be applied until the new EU distance selling threshold of EUR 10,000 is exceeded. Sales tax for sales to France, Italy, and Spain will be paid to Germany via the normal VAT tax return.
• After the threshold has been exceeded, each further sale is charged with the foreign VAT rates, and the VAT for sales to France, Italy, and Spain is paid via separate tax returns in France, Italy, and Spain.
• If an OSS registration exists, the respective country-specific VAT rates are used from the first euro turnover, and, regardless of the total turnover, all sales to non-German EU residents are transferred to the German tax office via the OSS declaration.

Example 2 – Beta Products stores in 4 EU countries

Beta Products is a German-based company that also sells online to France, Italy, and Spain. It not only stores goods in Germany, but also in the other 3 countries where it sells. This means VAT registration is required in all 4 countries.

Let’s now look at the way VAT will be filed and by what means:

• German VAT (for transactions within Germany) is paid via a standard VAT return, in the usual manner. Likewise, sales from French, Spanish, and Italian warehouses to French, Spanish, and Italian customers are declared via separate VAT returns.
• VAT on B2C sales for which products are sent from one country to another, from Germany, France, Italy, and Spain, is paid to Germany via OSS return filing.
• Sales for Italy, France, and Spain are calculated at the local VAT rate for each country.

What are the changes for non-EU online sellers?

As in the case of EU online sellers, distance sales thresholds will no longer apply to individual countries.

Non-EU home companies without a business base in Europe (warehouse or marketplace facilitator like Amazon or eBay) directly selling from outside of the EU to end customers within the EU (EU delivery) will still be classed as exporting to the EU.  End customers receiving these orders will be charged customs duties and taxes on their purchases.

If you store goods in multiple EU countries, you will still need to register for a VAT number in each country where storage takes place. Domestic sales are NOT reported via OSS.  These will still be reported separately via a standard VAT return to all countries applicable, for example, when an Italian warehouse ships a product to an Italian end consumer address, this is treated and reported like a Domestic B2C transaction.

Imports, Purchases, and Business-to-Business sales are NOT included in the new OSS filing and need to be reported via the standard VAT return method.

For non-EU online sellers, we can identify two scenarios: first, the situation in which they sell through a deemed supplier, and second, the situation in which they sell directly without a deemed supplier. If you are selling from outside the EU, our guide to EU VAT for US LLCs may also be useful.

How to know if you are selling through a deemed supplier?

To qualify as a “deemed supplier,” a marketplace or another similar platform you are using should check one statement from column A and two statements from column B.

A	B
Terms and conditions of the sale	Payment processing
Authorization of the charge to the customer for the supply	Listing or advertising the goods
Ordering or delivering the goods	Redirecting customers to other marketplaces where the goods are offered without any other involvement in the sales

Let’s now analyze a few common situations for non-EU sellers and see how their VAT will be reported in the context of the OSS changes.

 

Example 1 – Delta Limited: Non-EU company that sells on Amazon UK

Delta Limited, a non-EU company, is selling on Amazon UK, and they have customers in Italy, France, and Spain. Amazon is a deemed supplier for the company – for example, customers from Italy will place orders on Amazon UK, and the goods will ship from the UK to the end consumer in Italy.

Because goods are stored in the UK, Delta Limited needs a VAT number in the UK.  Their home sales will be payable in the UK, reported by a standard VAT return. Regarding the sales shipped from Amazon UK to Italy, France, or Spain, the following steps are to be taken:

• Amazon will, in effect, purchase the product ordered by the end consumer from Delta Ltd at the point of sale. (destination country VAT applied);
• Amazon will report VAT deducted at the point of sale to the tax authority.
• Amazon will issue an invoice to the end consumer.

Example 2 – Zeta Limited: UK company that sells on Amazon UK + stores in France, Italy, and Spain

Zeta Limited is a UK-based company that sells on Amazon UK. They are also storing goods with Amazon in France, Italy, and Spain. Because they are storing goods in all 4 countries now, they will need VAT numbers in all these countries. They have no direct sales between the UK and the EU. They are actually exporting from the UK to France 70,000 euros of products per annum, and from France, it is distributed by Amazon into warehouses in Italy, Spain, and France.

The import VAT in France can be reclaimed on a standard French VAT return. Let’s see now where the VAT will be applied:

• Amazon will, in effect, purchase the products ordered by the end consumer from Zeta Ltd at the point of sale, similar to our previous example, where there was no storage in the EU.
• Amazon will report VAT deducted at the point of sale to the tax authority.
• An invoice documenting the transfer of goods from Zeta Ltd to Amazon will need to be created for every sales transaction.
• Domestic and cross-border B2b (business-to-business) sales will be reported as normal at the dispatch country.

Example 3 – Non-EU seller that is selling directly, without a deemed supplier

Now let’s see an example of a non-EU seller that is selling directly, without a deemed supplier. Gamma Ltd is a UK-based, non-EU company selling in Italy, France, and Spain through its website only. Gamma Ltd is storing goods in the UK, so they need a VAT registration there. They are not storing goods in Italy, France, or Spain, so when they receive an order from these countries, they ship the goods from the UK to the EU.

Home sales VAT is payable in the UK, through a standard VAT return, as normal. All products sold into Italy, France, and Spain from outside the EU are classed as an export, and the end consumer is importing the product; they are liable for any customs duties.

Example 4 – Epsilon Ltd: Non-EU Seller which sells directly through its online shop (without a deemed supplier) + stores goods in France (besides its home country, the UK)

Epsilon Ltd is another example of a non-EU seller selling directly through its website, without a deemed supplier, only that this time this company is also storing goods in France, besides its home country, the UK. VAT numbers are required for both countries where goods are stored, France and the UK. They also sell in Italy and Spain, but since there is no storage there, no VAT registration is required for these countries.

Epsilon has decided to export 70,000 euros of products from the UK to France per annum to service orders from the French, Italian, and Spanish markets. They can reclaim the import VAT on their French VAT return.

Let’s see now where the VAT will be applied:

• France is the nominated/registered country for OSS-filing VAT for cross-border B2C sales between Italy, Spain, and France.
• French VAT return for domestic sales (DOMV) is filed and paid separately.
• All sales reported via OSS have the destination country VAT rate applied.

Example 5 – Zeta Ltd: Non-EU Seller stores goods in 4 EU countries

Zeta Ltd is our final example of non-EU sellers selling directly, with no deemed supplier. They are selling in France, Italy, and Spain. In this scenario, the seller is storing goods in all four countries; therefore, VAT registration is required in each of these.

Similar to the previous example, Zeta has decided to export 70,000 euros of products from the UK to France per annum to service orders from the French, Italian, and Spanish markets. They can reclaim the import VAT on their French VAT return.

So, how will the VAT allocation be done in this case?

• Domestic sales (DOMV) are filed and paid as normal via a tax return to each country’s tax office (for example, IT to IT or ES to ES);
• Cross-border B2C sales (for example, FR to IT or FR to ES) are paid via OSS return at the French tax office;
• All sales reported via OSS have the destination country’s VAT rate applied.

How are OSS returns submitted in 2026?

OSS returns are submitted through the Member State’s tax portal where the business is registered for the scheme. In practice, many sellers now rely on software exports, platform data, or adviser-supported workflows to prepare their One Stop Shop return, even though the final submission is still made through the relevant national portal. The exact filing method varies by Member State, but the underlying reporting structure is consistent across the OSS framework: sellers must allocate eligible cross-border B2C sales by destination country and VAT rate.

OSS deadlines

For both the Union and non-Union schemes, the OSS return is filed quarterly. The OSS return and payment must be submitted by the end of the month following the relevant quarter. In practice, this means the deadlines are 30 April for Q1, 31 July for Q2, 31 October for Q3, and 31 January for Q4. The deadline does not move if it falls on a weekend or public holiday.

Which data do I need to submit?

For OSS reporting, transactions do not usually need to be listed individually. Instead, sellers normally need to group eligible cross-border B2C sales by destination country, VAT rate, and transaction type. This means your data should clearly show where goods were dispatched from, where the customer is located, and which VAT rate was applied.

What do I have to consider when submitting?

To prepare an OSS return correctly, you should:

• separate sales of services and distance sales of goods
• separate domestic sales from eligible cross-border EU sales
• sort transactions by destination country and VAT rate

Step 1: Separate services from product sales

Both eligible services and distance sales of goods can fall within the OSS. However, they should be separated in your records and reporting structure, as the VAT treatment may differ depending on the type of transaction.

Step 2: Separate domestic sales from cross-border EU sales

Domestic sales are not reported through the OSS and must still be declared in the relevant local VAT return. Only eligible cross-border B2C sales within the EU should be included in the OSS return. This is especially important for online sellers using Amazon FBA or other fulfillment models with stock in multiple countries.

Step 3: Sort sales by country and VAT rate

For each EU country to which you make eligible cross-border sales, transactions should be grouped by the VAT rate applied. In practice, this means your records should make it easy to identify the destination country, the applicable VAT rate, and the value of the sales reported.

Simplify OSS reporting

Sounds complicated? Do not worry! A tax advisor specializing in e-commerce or FBA, such as hellotax, can help you with the filing of normal and OSS (One Stop Shop) pre-registrations. Since hellotax is in the field of FBA sales tax advice, our team has extensive experience with sales tax issues in other EU countries and with the submission of e-commerce and distance sales tax advance notifications. We also offer a special OSS (One Stop Shop) package that, in addition to registration for the one-stop shop, includes automation of transaction separation, data quality control, and submission of OSS advance notifications.
Contact us today and make it easier to meet your OSS obligations.

Update June 2025: By mid-2025, most EU countries, including Germany, have fully rolled out support for OSS submissions via CSV uploads and automated API interfaces. While manual submission through the BZSt “My BOP” portal remains available, sellers now typically rely on automated data transfers. Additionally, tax offices increasingly perform electronic cross-checks of OSS returns with domestic VAT filings and marketplace reports to identify discrepancies, making accurate, consistent data even more critical.

2026 update: One Stop Shop and ViDA

The VAT in the Digital Age (ViDA) package was formally adopted by the Council on 11 March 2025 and published later that month. Its rollout will continue progressively until 2035. One of its goals is to expand and improve the one-stop-shop approach so that more businesses can meet VAT obligations through a single portal and reduce the need for multiple registrations. This does not mean the current OSS rules will disappear in 2026, but it does mean online sellers should watch for future changes in digital reporting, platform rules, and the scope of simplified VAT regimes.

Frequently Asked Questions (One Stop Shop)

What is the One Stop Shop in EU VAT?

The One Stop Shop is an EU VAT simplification that allows businesses to register once, file one VAT return, and make one payment for eligible cross-border B2C sales in multiple EU countries through a single portal. It helps reduce the need for separate VAT registrations in every country of sale, but it does not replace local VAT reporting where goods are stored or where the transaction is outside OSS scope.

Do I need more than one registration after OSS?

You will need to apply for a VAT number in your home country in the EU, or in your nominated country in the EU, if you are a NON-EU home client. You will need to apply for VAT numbers in all EU countries where you store goods. 

Will I need to report all my sales to the OSS report?

No. The OSS return only covers eligible cross-border B2C sales. Domestic sales, B2B transactions, imports, purchases, and other non-eligible transactions must still be reported through the normal VAT reporting process, where applicable.

Is there anything else I need to report, except for the OSS return?

Yes, you need to report domestic sales in the standard country VAT return. And if you store in other countries, you need to report those countries’ domestic sales in their local VAT reports as well.

How do I register for OSS?

Registration for the One Stop Shop is made through the relevant national tax portal in the EU Member State where you are eligible to use the scheme. In general, sellers should register before the start of the quarter in which they want to begin OSS reporting. The European Commission provides central information on OSS, but the registration itself is handled by the national tax authority.

Update 2026: The EU’s VAT in the Digital Age (ViDA) package was adopted in March 2025 and will be rolled out progressively over the coming years. While the One Stop Shop remains central for cross-border B2C VAT reporting, online sellers should keep an eye on future changes to digital reporting, platform rules, and broader VAT simplification measures.

Do I need a special report for OSS?

Yes, the report needs to match the OSS (One Stop Shop) structure. It needs to cover all your B2C cross-border sales from all the dispatching countries.

Who can file my OSS report?

The OSS report can be filed by anyone for whom you have registered authorization (in some countries, you might be limited to authorizing only licensed accountants or tax advisors).
hellotax can do this for you in the following countries:
Italy, France, Poland, the Czech Republic, Germany, Spain, the Netherlands, Sweden, and Ireland.

Can I deregister my VAT ID in the countries where I do not store?

In some cases, yes. If you use the One Stop Shop for eligible cross-border B2C sales, you may be able to deregister VAT numbers in countries where you no longer have any other local VAT obligations. However, this depends on your full business setup. If you still have another reason to remain VAT-registered in that country, deregistration may not be possible.

Is OSS a mandatory report?

No, you can stay with standard reporting, but this will mean you might have to register in all EU states where you sell your products.
There is no longer an individual distance sales threshold from the 1st of July 2021; there is a single DST of 10,000 euros for Europe.

What is better – the regular reporting or reporting via OSS (One Stop Shop)?

To minimize your administrative costs, it is advised to use the OSS reporting option.

Can non-EU businesses use OSS (One Stop Shop) reporting as well?

Yes, non-EU businesses may also be able to use the One Stop Shop, but the available scheme and registration route depend on the type of sales they make and whether they have a VAT registration or fixed establishment in the EU. Because the rules differ between the Union scheme, non-Union scheme, and IOSS, non-EU sellers should check which regime applies to their business model before registering.

Can I include my expenses/imports in the OSS (One Stop Shop) report?

No, OSS reporting is only for cross-border B2C sales.

So, I also report B2B transactions in the OSS (One Stop Shop) report?

No, in the OSS report, we include only B2C sales
B2B transactions would be reported via the standard way. 

Do I still need to file EC reports & PL SAF-T reports?

Yes, you need to report B2B cross-border transactions (Intracommunity transactions) in the EC list. OSS is just for B2C.

How can I submit the OSS return?

The One Stop Shop return is submitted through the Member State’s tax portal where you are registered for OSS. Sellers usually prepare the data by destination country and VAT rate, then submit the return through the national portal for that scheme.

If you need support with the One Stop Shop, local VAT registrations, or cross-border VAT reporting, hellotax can help you review your setup, register where needed, and manage ongoing compliance. Contact us here.