Value Added Tax One Stop Shop

The OSS is an electronic portal which can be used by businesses to declare and pay VAT payable in the EU effective from 1 July 2021. If a business uses the specific scheme for the OSS, they are no longer obliged to register for VAT in their respective member state for the sales that can be declared via the OSS. In Austria, supplies which are declared through the OSS neither have to be included in the preliminary VAT return, nor in the annual VAT return.

There are three different one stop shop schemes in the EU: The EU-OSS can be used to declare B2C services, intra-Community distance sales of goods and certain sales of goods for which a platform is deemed to be the supplier. The IOSS can be used by both EU and third-country businesses to declare distance sales of imported goods. Only Non-EU country businesses can register for the non-EU OSS (eVAT), where they can declare their VAT for B2C services.

	Non-EU OSS	IOSS	EU OSS
EU businesses:	Cannot register	Distance sales of imported goods up to a maximum of EUR 150 (optionally via an IOSS intermediary)	Services to consumers* Intra-Community distance sales Supplies of goods deemed to be carried out by a platform (Section 3 para. 3a (2) of the UStG 1994)
Businesses not established in the EU:	Services to consumers	Distance sales of imported goods up to a maximum of EUR 150 (with IOSS intermediary only)	Intra-Community distance sales Supplies of goods deemed to be carried out by a platform (Section 3 para. 3a (2) of the UStG 1994)

Non-EU OSS

IOSS

EU OSS

EU businesses:

Cannot register

Distance sales of imported goods up to a maximum of EUR 150

(optionally via an IOSS intermediary)

Services to consumers*

Intra-Community distance sales

Supplies of goods deemed to be carried out by a platform (Section 3 para. 3a (2) of the UStG 1994)

Businesses not established in the EU:

Services to consumers

Distance sales of imported goods up to a maximum of EUR 150

(with IOSS intermediary only)

Intra-Community distance sales

Supplies of goods deemed to be carried out by a platform (Section 3 para. 3a (2) of the UStG 1994)

* Services can only be declared in the EU-OSS if the business is not established in the member state in which the service is taxable.

Further information about the One-Stop-Shop

Technical information about the One-Stop-Shop

In order to test the upload of the declaration XML, test environments for the EU-OSS, Non-EU-OSS and IOSS concerning declarations from Q3 2021 and from the month of July 2021 respectively are available under the following links:

EU-OSS test environment (→ BMF)^{German text}(Note: The test application does not cover the field "electronic interface")
Test environment non-EU-OSS (eVAT) (→ BMF)^{German text}
Test environment IOSS (→ BMF)^{German text}
Instructions for the test application (PDF, 978 KB) (last update 20.04.2022)
XSD and XML structure (ZIP, 13 KB) (last update 08.09.2022)

Legal bases

Section 3 Para. 3a (2) of the Umsatzsteuergesetz

Translated by the European Commission, altered by the Federal Ministry of Finance

Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance