Union-OSS Tax Guide

Overview

Tax name: Union One Stop Shop (OSS)
Tax authority: Varies by the EU country where you register for Union OSS (called your "Member State of Identification")
VAT Filing frequency: Quarterly

Registration

Required documents:

• Tax certificate from your home country

• Additional documentation may be required depending on which EU country you register in

Expected timeline: 2-4 weeks (varies by EU country)

Registration thresholds: Union OSS is an optional scheme. Once your EU-wide sales exceed EUR 10,000, you can register for Union OSS if you:

• Have an EU-based company selling digital products or goods to consumers across the EU

• Have a non-EU company selling goods to EU consumers (where goods are shipped from within the EU)

Transfer of Service

Required documents:

• Tax certificate from your home country

• Your most recent OSS return

Expected timeline: 2 weeks

Online Credentials needed: Please share your existing credentials if available and you're not using a third-party portal. Most countries provide agent portals that you may already have access to.

Special considerations:

• Who can use Union OSS: EU businesses selling digital products or goods to consumers across the EU, AND non-EU businesses shipping goods from within the EU to EU consumers

• Reporting requirements: You'll need to provide data broken down by each EU country

• Registration timing: You typically cannot register retroactively

• Exception: You can register retroactively if you notify the tax authority by the 10th of the month following your first qualifying sale

• Refunds and corrections: You can only make corrections in your next OSS return, which affects any refund claims from credit notes

Filing Information

Filing deadline: Last day of the month following each quarter

Payment deadline: Same as filing deadline (payment shall be deposited at the tax authority’s bank account by this date)

Late filing penalties:

• You'll receive an electronic reminder 10 days after missing a deadline

• Individual EU countries may impose additional penalties and interest

• Important: Missing deadlines for 3 consecutive quarters will result in a 2-year ban from all OSS schemes

Accepted payment methods: Bank transfer

Note: Bank details for payments will be available in your Taxually account under your specific EU country registration.

Additional Requirements

Intrastat reporting: May be required for B2C shipments within the EU (requirements vary by country)

Fiscal representation: Not required

Useful Resources

Authority website: The One Stop Shop - European Commission

Relevant legislation: VAT E-commerce Explanatory Notes