EU OSS Registration Guide 2026: Union, Non-Union and IOSS Schemes — Step-by-Step for Cross-Border Sellers | Crossborder Tax Tool
Updated 2026-08-17
The EU One-Stop Shop (OSS) lets businesses account for VAT on cross-border B2C sales across the EU through a single quarterly return (filing covers 1-3 months from quarter start), instead of registering for VAT in every member state. There are three schemes: (1) Union OSS — for EU-established businesses selling goods or digital services to consumers in other EU countries (intra-EU distance sales of goods and B2C services); (2) Non-Union OSS — for non-EU businesses supplying telecommunications, broadcasting or electronic (TBE) services to EU consumers; (3) Import OSS (IOSS) — for distance sales of imported goods valued ≤€150. Registration is through the tax authority of one member state. Returns are due by the end of the month following each calendar quarter (e.g., Q1 return due 30 April). Above the €10,000 EU-wide B2C distance-sales figure, destination-country VAT rates apply; Union OSS is an optional simplification instead of registering and filing in every destination state — it is not “OSS or you must only register locally” as a false choice. Local VAT is still separate where you hold stock.
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Which OSS scheme applies to your sales
Union OSS covers intra-EU distance sales of goods (B2C) and cross-border B2C services by EU-established businesses — you register in your home member state. Non-Union OSS covers TBE (telecommunications, broadcasting, electronic) services supplied by non-EU businesses to EU consumers — you choose any member state to register in.
IOSS covers distance sales of imported goods valued ≤€150 from outside the EU — non-EU sellers must use an intermediary. Union OSS is quarterly, IOSS is monthly. Union OSS covers goods already inside the EU, IOSS covers imports. Non-Union OSS is limited to TBE services only.
The €10,000 distance sales threshold
The €10,000 threshold applies to total EU-wide cross-border B2C distance sales of goods and electronic services. Below €10,000, you can apply your home country's VAT rate to all EU sales and do not need OSS. Once you exceed €10,000, you must charge VAT at the destination country's rate for each sale — and OSS becomes the most efficient way to comply.
The threshold is calculated on a calendar-year basis. If you exceed it mid-year, you must switch to destination-rate VAT from the moment you cross the threshold. Exceeding the threshold in one year does not reset the following year — you remain above it.
Registration, returns and penalties
Register through the OSS portal of your chosen member state. Union OSS: register in your home member state. Non-Union OSS: choose any member state — consider portal usability, language and processing times. Registration is online, typically 5–15 working days. OSS takes effect from the first day of the following calendar quarter. You cannot backdate registration.
Marketplace sales are excluded from OSS
When you sell through an electronic interface (marketplace) and the marketplace is the deemed supplier for VAT purposes, those sales are excluded from your OSS return. The marketplace accounts for and remits the VAT directly. You only include in your OSS return the sales where you are the actual supplier — typically DTC sales through your own website.
If you store goods in another EU member state's warehouse (including your own FBA), you may need a local VAT registration for those storage-related supplies, which cannot go through OSS. This is a common mistake: sellers assume OSS covers all EU sales, but FBA stock movements create separate local registration obligations.
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 distance sales threshold and how does it affect OSS?+
The €10,000 threshold applies to total EU-wide cross-border B2C distance sales of goods and electronic services. If your annual cross-border B2C sales to all EU member states are below €10,000, you can apply your home country's VAT rate to all EU sales (the 'small consignments' simplification) and do not need OSS. Once you exceed €10,000, you must charge VAT at the destination country's rate for each sale — and OSS becomes the most efficient way to comply. The threshold is calculated on a calendar-year basis. If you exceed it mid-year, you must switch to destination-rate VAT from the moment you cross the threshold.
What is the difference between Union OSS, non-Union OSS and IOSS?+
Union OSS covers intra-EU distance sales of goods (B2C) and cross-border B2C services by EU-established businesses — you register in your home member state. Non-Union OSS covers TBE (telecommunications, broadcasting, electronic) services supplied by non-EU businesses to EU consumers — you choose any member state to register in. IOSS covers distance sales of imported goods valued ≤€150 from outside the EU — non-EU sellers must use an intermediary. Key differences: Union OSS is quarterly, IOSS is monthly; Union OSS covers goods already inside the EU, IOSS covers imports; non-Union OSS is limited to TBE services only.
How do I register for OSS and when does it take effect?+
Register through the OSS portal of your chosen member state's tax authority. For Union OSS, register in the member state where you are established (your home country). For non-Union OSS, you can choose any EU member state — consider factors like portal usability, language support, and processing times. Registration is online and typically takes 5-15 working days. Once registered, OSS takes effect from the first day of the following calendar quarter. You cannot backdate OSS registration — if you had cross-border B2C sales before registering, you may need to register for VAT directly in those member states for the prior period.
Can I use OSS for sales through marketplaces like Amazon?+
No. When you sell through an electronic interface (marketplace) and the marketplace is treated as the 'deemed supplier' for VAT purposes, those sales are excluded from your OSS return. The marketplace accounts for and remits the VAT directly. You only include in your OSS return the sales where you are the actual supplier — typically DTC sales through your own website. For goods sold via marketplace FBA in other EU countries, the marketplace handles VAT. If you store goods in another EU member state's warehouse (even your own FBA), you may need a local VAT registration for those storage-related supplies, which cannot go through OSS.
What are the quarterly OSS return (each covering 1-3 months) deadlines and penalties?+
OSS returns are due by the end of the month following each calendar quarter: Q1 (1-3 months of year) → 30 April; Q2 (4-6 months) → 31 July; Q3 (7-9 months) → 31 October; Q4 (10-12 months) → 31 January. Even with zero sales in a quarter, you must file a nil return. Late filing penalties vary by the member state of registration. Interest is charged on late VAT payments at rates set by each member state. Repeated non-compliance can lead to exclusion from the OSS scheme, forcing you to register for VAT individually in every EU country where you have B2C sales — the worst-case compliance scenario.
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