OSS Registration
Category: registration
Registering for the EU One-Stop Shop to file VAT for cross-border B2C sales in one country.
Full seller Q&A (recommended)
This glossary page is definition-only; use the Q&A above for registration steps.
OSS (One-Stop Shop) registration lets businesses register for VAT in one EU member state and file a single quarterly return for all EU B2C sales. It replaced MOSS from July 2021, covering distance sales of goods and services.
Examples
- • UK sellers making B2C distance sales to EU consumers can register for OSS in one EU country.
- • OSS eliminates separate VAT registration in each EU country.
- • Non-EU sellers register in the member state where goods are warehoused.