Ending of participation and exclusion from the EU-OSS

How can I end my participation in the EU-OSS?

Participation in the EU-OSS can be ended at any time. The business can end participation directly via the EU-OSS. Participation can also be ended if the business ceases to operate. If a business would like to participate in the EU-OSS again and/or resumes operation, they can re-register at any time provided that the business meets the conditions for participation in the EU-OSS.

The ending of participation must be declared electronically no later than 15 days before the end of a calendar quarter and takes effect from the start of the following calendar quarter.

What happens if a business relocates its head office or premises?

If a business in Austria registers for the EU-OSS and no longer meets the conditions for registration because it has relocated the head office for its business operations or its premises to another Member State, they are excluded with effect from the day of relocation. If a business would like to take advantage of the EU-OSS in the new Member State, the business must provide notice to this effect in a timely manner. Notice is submitted directly via the EU-OSS. It is considered timely if the old and new Member State of Identification are informed by the 10th day of the month following the relocation.

When can a business be excluded from using the EU-OSS?

Apart from participation being ended by the business itself, the following situations will result in official exclusion:

  • No EU-OSS sales are made over a period of eight calendar quarters
  • The conditions for using the EU-OSS are no longer met
  • Repeated infractions of the regulations of the EU-OSS, the IOSS, or the non-EU-OSS: Lockout period of two years

What is considered repeated infraction of regulations?

The following are always considered repeated infractions of the regulations:

  • The Member State of Identification has reminded the business in the previous three quarters to submit a declaration and the declaration was not submitted within ten days after the reminder.
  • The Member State of Identification has reminded the business in the previous three quarters regarding payment and the payment was not made within ten days after the reminder.
  • The business is asked repeatedly by the Member State of Identification or the consumer Member State to send records electronically but does not comply within one month.

In other cases, it is at the discretion of the Member State of Identification to assess whether repeated infraction of the regulations has taken place.

Please note

Repeated infraction results in exclusion from the entire OSS (EU-OSS, IOSS, and non-EU OSS) and to a lockout period.

How long is the lockout period?

In case of repeated infraction against the special arrangement, the non-compliant party is excluded from the EU-OSS and a lockout period of two years is imposed. Within this lockout period, the entity cannot register either for the EU-OSS, or for the non-EU-OSS, or for the IOSS. The lockout period applies in all Member States.

Translated by the European Commission
Last update: 14 October 2021

Responsible for the content: Federal Ministry of Finance

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