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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 arrangement 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.

There are three different one stop shop schemes in the EU: The EU-OSS can be used to declare other services to non-business consumers, intra-EU distance sales of goods and certain platform-based sales. 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) to declare their VAT for services to non-business consumers.

  Non-EU OSS IOSS EU OSS
EU businesses: Cannot register

Mail order sales of imported goods up to a maximum of EUR 150

(optionally via an IOSS agent)

Services to non-business consumers*

Intra-EU mail order sales

Domestic deliveries via platforms (Section 3 Para. 3a (2) of the UStG 1994)
Non-EU country businesses: Services to non-business consumers

Mail order sales of imported goods up to a maximum of EUR 150

(with IOSS agent only)

Intra-EU mail order sales

Domestic deliveries via platforms (Section 3 Para. 3a (2) of the UStG 1994)

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

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:

Legal basis

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

last update: 20 April 2021

responsible for content: Federal Ministry of Finance

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