OSS Registration for Cross-Border Sellers: EU One-Stop Shop VAT Guide
Updated 2026-08-17
OSS (One-Stop Shop) allows businesses making B2C distance sales within the EU to register, report and pay VAT in one member state instead of registering in every destination country. The (commercial quote — verify with provider) annual threshold (across all intra-EU distance sales) determines whether you must charge the destination-country VAT rate or can stay with your home-country rate. EU-established sellers register for OSS with their own tax authority; non-EU sellers with an EU fixed establishment register where that establishment is located. Non-Union OSS is available for businesses without any EU establishment. IOSS covers import consignments of intrinsic value not exceeding EUR 150.
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Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is the €10,000 OSS threshold and how is it calculated?+
The €10,000 threshold applies to total intra-EU distance sales of goods and electronically supplied services combined, calculated on a calendar-year basis. If your cross-border B2C sales to other EU member states exceeded €10,000 in the current or preceding calendar year, you must charge the VAT rate of the customer's member state and report via OSS (or register locally in each destination). Below the threshold, you can continue charging your home-country VAT rate.
How do I register for OSS?+
EU-established businesses register through their national tax authority's OSS portal (e.g., BZSt in Germany, impots.gouv.fr in France). Registration is electronic and typically takes effect from the day of application or a chosen future date. You must already have a domestic VAT registration. Non-EU businesses with no EU establishment can register for Non-Union OSS through any EU member state's tax portal — Ireland and Malta are popular choices due to English-language interfaces.
What are the OSS filing deadlines?+
OSS VAT returns are due by the end of the month following the reporting period. Quarterly filers submit by the last day of the month after the quarter ends (e.g., Q1 sales due April 30). Payment must accompany the return. Even if no OSS-eligible sales occurred in a period, a nil return is required. Records must be retained for 10 years.
Do I need OSS if I sell through Amazon FBA in multiple EU countries?+
If Amazon acts as deemed supplier (collecting VAT on your behalf for marketplace-facilitated sales), those sales are excluded from your OSS calculation. However, if you also make own-website DTC sales to EU consumers and exceed the €10,000 threshold, you need OSS for those DTC sales. You still need separate local VAT registrations in countries where you hold FBA inventory, regardless of OSS.
What is the difference between Union OSS and Non-Union OSS?+
Union OSS is for EU-established businesses and is registered with the seller's home member state. Non-Union OSS is for businesses established outside the EU (e.g., a US-based DTC store shipping to EU consumers) and can be registered through any EU member state. Both schemes cover the same transaction types (B2C distance sales, certain domestic sales via electronic interfaces). The filing obligations and VAT rates are identical; only the registration member state differs.
Continue checking
IOSS Registration for Cross-Border Sellers: How It Works, Thresholds and Steps
The EU Import One-Stop Shop (IOSS) lets sellers declare and pay VAT on imported goods valued at €150 or less. Non-EU sellers must use an intermediary. Registration is via an EU member state's tax authority.
EU VAT Filing Deadlines 2026: Monthly, Quarterly and Annual Dates by Country
Complete calendar of EU VAT return deadlines for 2026 — monthly, quarterly and annual filing dates for Germany, France, Italy, Spain, Netherlands and all 27 member states.
German VAT Registration for Cross-Border Sellers: Rates, Thresholds and Filing
Non-EU sellers storing goods in Germany or selling to German consumers must register for German VAT (Umsatzsteuer). Standard rate 19%, reduced rate 7%. LUCID packaging registration is separate.
French VAT (TVA) for Cross-Border Sellers: Registration, Rates and Filing
France's standard VAT rate is 20%. Non-EU sellers storing goods in France or selling to French consumers must register for French TVA. Filing is monthly via the impots.gouv.fr portal.