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Taxation and Customs Union

All you need to know about the one-stop shop (OSS)

Depending on your business, you need to be aware of different changes. Here you can find all the information regarding the OSS for online sellers and electronic interfaces.

First of all, you should know which transactions can be reported in the Union One Stop Shop versus the Non-Union One Stop Shop.

 Non-EU established taxable person/supplierEU established taxable person/supplier
Supplies of services to consumers (B2C)Non-Union scheme (OSS)Union scheme (OSS)
Distance sales of goods within the EUUnion scheme (OSS)Union scheme (OSS)
Domestic supplies Of GOODS by DEEMED SUPPLIERSUnion scheme (OSS)Union Scheme (OSS)