EU One-Stop Shop (OSS) Registration Guide
Updated 2026-08-02
The EU OSS allows businesses to register for VAT in one member state and account for VAT on all eligible B2C supplies across the EU. Three schemes exist: Union OSS (for EU-established sellers), non-Union OSS (for non-EU sellers on goods ≤€150), and Import OSS (IOSS). File quarterly OSS returns in your chosen member state.
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 difference between OSS and IOSS?+
OSS covers intra-EU distance sales of goods and B2C digital services. IOSS specifically covers import distance sales of goods ≤€150 from outside the EU. IOSS requires an intermediary for non-EU businesses; OSS does not.
When should I use the non-Union OSS?+
Non-Union OSS is for businesses not established in the EU that provide telecommunications, broadcasting, or electronic services (TBE) to EU consumers. This was the former Mini One-Stop Shop (MOSS) scheme.
How do I register for OSS?+
Register through the OSS portal of your chosen EU member state. For Union OSS, register in the member state where you're established. For non-Union OSS, choose any member state. Registration is done online and is effective from the first day of the following quarter.
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IOSS Registration Guide for Non-EU Sellers
Step-by-step guide to registering for the EU Import One-Stop Shop (IOSS) for distance sales of goods valued at €150 or less to EU consumers.
EU VAT Registration: Step-by-Step Guide for Non-EU Sellers
Complete guide to registering for VAT in the EU as a non-EU seller, including IOSS, OSS, and country-specific registration processes.