Non-Union OSS Onboarding

Your Non-Union OSS onboarding in one page

The Non-Union One-Stop Shop (OSS) lets a business established outside the EU declare the VAT on its digital services to consumers in every EU country through a single registration in one Member State. Onboarding is everything between signing up for the Non-Union OSS with Taxually and the day we file your first OSS return. It has three steps, and you are mainly active in the first one.

1. You tell us about your business, upload your documents and sign the forms we prepare in the Taxually portal: always a power of attorney, and for some countries an extra form for the local tax authority or our local partner, already filled in from your answers.
2. We check everything and file it. A new registration goes to the German Federal Central Tax Office (BZSt). A transfer goes to the tax authority of the country where you are registered today, or to our local partner there. If a document or an answer needs fixing, the portal sends that one item back to you with the reason.
3. You get your Non-Union OSS number, or your existing registration is handed over to Taxually, and we switch on filing.

Non-Union OSS returns are always quarterly. Your portal shows the status of every item throughout, so you always know whether the next move is yours or ours.

Which path you are on

The service you bought and, for a transfer, the country where you are registered today decide what you will see. On a transfer the portal recognises the country from your Non-Union OSS number: the three digits after "EU" identify the country that issued it (for example EU372… is Ireland, EU528… is the Netherlands). Find your row; the rest of this guide points out where your path differs.

The Non-Union OSS is only for businesses established outside the EU that sell digital services (for example software, SaaS, online courses, e-books, streaming) to consumers in the EU. Physical goods and sales to VAT-registered businesses are not covered.

What we will ask you

The questions come in short cards. In the portal every question carries a short description and, where it helps, extra information next to it; read those before you answer, they are written for exactly that question.

• Your business: legal form, legal name exactly as registered, registered address, incorporation date and registration number, trading name and postal address.
• What and where you sell: your digital product categories and every channel you sell through, with the storefront or website link.
• Who signs for your business: your legal representatives' personal details, ID details, home address, email and phone. Add the person who will sign the forms first: the forms are printed with this person's details, and their ID must match.
• Bank details: IBAN or account number, BIC or SWIFT and bank name.
• Non-Union OSS questions: see below.

If you are registering

• Start date: the date from which you want to use the scheme, today or later. As a rule a Non-Union OSS registration starts on the first day of the next calendar quarter. If you have already made your first sale, it can start from that sale, provided the application reaches the tax office by the 10th day of the following month. The portal explains this next to the question.
• Current OSS registrations: whether you are registered for any OSS scheme (Union, Non-Union or Import) in an EU country today, and if so the country, the scheme and the number. If you already have a Non-Union OSS registration in another country, you need a transfer, not a new registration.
• Previous OSS registrations: the same for registrations you held before.
• Two confirmations: that you supply digital services to consumers in the EU and only declare those in the scheme, and that the scheme covers services only, not physical goods.

If you are transferring an existing registration

• Your Non-Union OSS number, exactly as on your registration confirmation: "EU" followed by 9 digits. This number tells the portal which country you are registered in.
• The date your registration became effective, as shown on your registration confirmation.
• Filing frequency: always quarterly; you do not need to choose.
• Country-specific questions for some countries, for example the Dutch VAT number or RSIN, the last quarter you filed and any unpaid amounts for the Netherlands, your beneficial owners for Denmark, your mother's name for the Hungarian power of attorney, or the first quarter we should file for Germany. See "Transferring an existing registration" below.

Documents to have ready

Upload PDF, PNG or JPEG scans. Every detail on a document must match what you typed: name, address, numbers, dates. We and the tax authority compare them line by line, and a mismatch is the most common reason an item comes back.

Some countries need more, or a stricter version, on a transfer:

• Ireland: a screenshot from ROS showing your Non-Union OSS number, in place of the registration confirmation.
• Malta: a copy of your legal representative's ID, signed and dated by them; the signature must not cover the photo or the details.
• Sweden: a recent company register extract showing your legal representative and their signing rights. The extract and the tax certificate must be in English, German or Swedish, or come with an English translation in the same upload.
• Netherlands: a company register extract not older than one month, showing your legal representatives and their representation rights (sole traders: business licence, also not older than one month).
• Denmark: your Articles of Association and, for every individual who owns 25% or more, copies of two different ID documents (for example a passport and a driving licence).
• Estonia: a recent company register extract showing who can sign for your company.

Forms we prepare for you

We fill these forms in from your answers. Download each one, review it, print it, sign it by hand (electronic signatures are not accepted), scan it and upload all pages. Do not edit the printed text or add anything by hand, unless the form asks you to: we cannot accept an edited form. The signature must match the one on the ID you uploaded.

Sign and upload the forms soon after they are generated: some carry the date they were prepared, and if a lot of time passes we may need a new one signed.

After you submit

When every item is complete you press "Confirm all data". From then on the work is mostly ours, and your tracking view shows one step per stage. Some steps only appear on certain paths.

If something is sent back

The item reopens in your portal with a rejection reason. The reason tells you which of two things to do:

• The document itself is the problem (unreadable, wrong document, a page missing, expired, edited, signature does not match your ID): upload the correct document in place of the old one. The earlier upload is kept in the item's history on our side, nothing is lost.
• The document is fine but does not match what you typed (a name, address, number or date): leave the document and correct the answer instead, then confirm again. If the answer feeds one of the forms you signed, we prepare a new form for you to sign.

How long it takes

Verification is fastest when the first upload is complete and every detail matches; each item sent back adds a round trip. A new registration with the BZSt usually takes two to three working days after we submit it. A transfer usually takes two to three working days in Germany and three to five working days in Ireland after we submit it. In other countries the time depends on the tax authority and is outside our control; your tracking view updates as soon as we hear back.

Transferring an existing registration to us

A transfer keeps your existing Non-Union OSS number and your country of registration; only the provider who files for you changes.

1. You give us your Non-Union OSS number and the date it became effective, and answer any country-specific questions.
2. You upload your documents, including your registration confirmation.
3. You sign the forms for your country.
4. We check everything and send it to the tax authority or to our local partner.
5. Once our access is confirmed, we mark it in your portal and start filing from the next open quarter.

Please ask your previous provider to withdraw its authorisation, and keep filing with your previous provider until we confirm the handover date with you, so no quarter is missed.

Netherlands

The Netherlands has no formal transfer: we get access to your account through a chain authorisation (ketenmachtiging) issued by We-ID. Only one provider can be authorised at a time, so ask your previous provider to withdraw its authorisation first.

1. After we have checked your documents, we request your personal We-ID authorisation form and upload it to your portal.
2. Sign and upload: download and print the form, have it signed by hand by the legal representative(s) who together hold at least 50% of the representation rights, then scan and upload all pages.
3. Post the originals, only after we have approved your upload and e-mailed you the posting details: the signed original We-ID form, a passport copy of everyone who signed it and your company register extract (not older than one month), preferably by courier so you can track it, to: We-ID, Afdeling ketenmachtigingen, Postbus 18, 8200 AA Lelystad, Netherlands.
4. We-ID activates the authorisation; we watch for it and confirm it in your portal.

Sweden

Sign the three Swedish forms and upload the scans. Once we have approved them, post the originals: SKV 4809 to Skatteverket, 205 30 Malmö; SKV 5703 and SKV 4639 together in one envelope to Skatteverkets inläsningscentral, FE 4600, 105 81 Stockholm. We confirm the transfer once our Swedish partner sees that the tax agency has approved it.

Denmark

Our Danish partner takes over your registration. At the end you authorise them in the Danish tax portal: E-tax for businesses (TastSelv Erhverv) → Profile information and contact details → Rights and access → Authorise accountant etc. → Rettigheder: "moms" → CVR-/SE-nr: 25942671 → Gem (save). Then confirm it in your portal.

Estonia

Sign the Estonian power of attorney and upload the scan. After we have checked it, have your signature certified by a notary and upload a scan of the notarised copy in the Legalization step. You do not need to post anything.

Hungary

Sign the Hungarian power of attorney by hand in front of two witnesses, who also sign and add their name, address and ID number. Upload the scan; you do not need to post anything.

Ireland and Malta

Ireland: sign the Agent Link Notification and leave the date fields empty. Malta: sign the declaration and upload your signed, dated ID copy. In both cases we submit them for you.

Frequently asked questions and common blockers

Who can use the Non-Union OSS? Businesses established outside the EU, with no fixed establishment in the EU, that supply services to consumers in the EU. A business established in an EU country uses the Union OSS of its own country instead.

Why are new registrations made in Germany? A non-EU business may choose any EU country as its Member State of identification. Taxually registers new Non-Union OSS clients in Germany, with the Federal Central Tax Office (BZSt).

Can I declare physical goods or sales to businesses in the scheme? No. The Non-Union OSS covers services to consumers only. Physical goods and sales to VAT-registered businesses need a different set-up.

How often will I file? Every quarter. The return is due by the end of the month after the quarter, and a return is needed even for a quarter with no sales.

When does my registration start? As a rule on the first day of the next calendar quarter. If you have already made your first sale, it can start from that sale, provided the application reaches the tax office by the 10th day of the following month.

I am registered for the Non-Union OSS in France. Can you take it over? No. A French Non-Union OSS registration cannot be transferred, and you cannot hold two at the same time. A colleague will contact you. You (or your current provider) deregister in France: in your impots.gouv.fr professional space, choose "Vous désinscrire du Guichet unique TVA", at least 15 days before the end of the quarter; it takes effect from the next quarter, and you keep filing in France until then. We then register you in Germany from the following quarter, and need the French deregistration confirmation.

I am transferring. Who files the current quarter? Your previous provider, until we confirm the handover date with you. Ask them to withdraw their authorisation once the handover date is agreed.

Can I sign the forms electronically or correct them by hand? No to both. Print the forms, sign them by hand with a pen, then scan and upload all pages; the signature must match your ID. If something on a form is wrong, correct the answer in the portal, and we prepare a new form for you to sign.

Why does the Netherlands ask me to post documents? We-ID only issues the chain authorisation on the signed original form, with passport copies of the signers and a recent company register extract. Post them only after we have approved your scan.

Why do you ask about my beneficial owners for Denmark? Our Danish partner must identify everyone who owns 25% or more of your business before it can take over your registration.

How long does it take? A new registration with the BZSt usually takes two to three working days after we submit it. A transfer usually takes two to three working days in Germany and three to five in Ireland; in other countries it depends on the tax authority. Your tracking view updates as soon as we hear back.