Registration for the EU-OSS
Who can register for the EU-OSS?
To be able to use the EU-OSS, the business must identify itself in a Member State and get registered for the EU-OSS. Basically, both EU businesses and non-EU businesses can register for the EU-OSS (however, non-EU businesses can only register for deliveries).
A condition of registration is that the business performs sales that are covered by the EU-OSS arrangement. Registration cannot take place if the business is already registered for the EU-OSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the non-EU-OSS or IOSS. Registration is also not possible if the business is subject to a lockout period in Austria or another Member State.
The pre-registration phase for the EU-OSS commences on 1 April 2021. Even if an application for registration has already been submitted during the pre-registration phase, the EU-OSS can only be used effective from 1 July 2021.
In which Member State does registration take place?
For EU businesses, registration is performed in the Member State in which the business's operation is headquartered. If the business's operation is headquartered in a non-EU country, the registration is performed in the Member State in which it has premises. If this business has other premises within the EU, it can choose in which of the states in which it has premises it wants to register.
Domestically based small businesses are generally exempted from Austrian VAT if they have not waived their tax exemption. However, if a small business makes sales that are subject to VAT in another Member State, the small business exemption - which is effective only in Austria - no longer applies. In this case, the use of the EU-OSS is an option.
If a business decides to use the EU-OSS, all sales covered by the EU-OSS arrangement must be declared via this portal.
Apart from companies with a head office or premises in the EU (see above for details), non-EU businesses can also participate in the EU-OSS. Non-EU businesses that have neither an operational head office nor premises in the EU can register for the EU-OSS if they perform goods deliveries that are covered by the EU-OSS arrangement and the start of the goods carriage occurs in the EU. In this case, registration is performed in the Member State where the carriage of goods starts.
Basically, registration is subject to the same prerequisites as for other businesses. For non-EU businesses, registration is additionally subject to the condition that it performs deliveries of goods that are covered by the EU-OSS and that the carriage of these goods commences in the EU. Furthermore, a non-EU business can only participate in the EU-OSS if it has a fiscal representative (Rz 4300c UStR 2000 (→ BMF).
Unlike EU businesses, non-EU businesses cannot use the EU-OSS for services. The non-EU-OSS is available for this purpose.
How can a business register for the EU-OSS in Austria?
Applications for registration for the EU-OSS are made electronically via FinanzOnline (→ BMF). A business can only register if it has an Austrian VAT ID number.
When does the application for registration for the EU-OSS need to be submitted by?
If a business wants to use the EU-OSS and meets the prerequisites for participation, the EU-OSS must be used starting from the calendar quarter following the application.
If a business wants to use the EU-OSS starting from 1 January 2025, it must submit its application by no later than 31 December 2024.
As an exception to this rule, if a service covered by the specific arrangement is being provided for the first time, the application can be submitted by the 10th day of the month following the month in which the first service was provided.
A company provides services covered by the specific arrangement for the first time on 12 October 2025. The business must submit the application for registration by no later than 10 November 2025 for it to be able to use the EU-OSS starting from the date on which the service is first provided.
When do I have to indicate that I am an electronic interface?
An electronic interface is a taxpayer within the meaning of Section 3 para. 3a (2) Umsatzsteuergesetz. This is a taxpayer who operates a platform, website etc. through which other taxpayers sell goods to consumers within the EU, and who is deemed to be the supplier of these sales per law. Information on the rules for electronic interfaces in the sense of Section 3 para. 3a (2) Umsatzsteuergesetz is available at m.no. 382 of the Austrian VAT guidelines.
What is the application procedure for tax groups?
Special rules of interpretation apply for tax groups that are only applicable for the EU-OSS. The tax group may only use a single VAT ID number. In this case, the VAT ID number of the domestic parent company or - if the parent company is abroad - the VAT ID number of the most significant domestic operating part of the business must be used. Furthermore, premises of the domestic parent company or the domestic controlled companies are considered a standalone business for the purposes of the EU-OSS.
What happens with businesses that are already registered with the MOSS before 1 July 2021?
As of 1 July 2021, the MOSS becomes the EU-OSS. If a business was already registered with the MOSS prior to 1 July 2021 the registration remains in effect even after this date. MOSS participants therefore automatically become EU-OSS participants. The portal will be expanded from 1 July 2021 and the correction of declarations for sales from 1 July 2021 will be performed in a different form.
Responsible for the content: Federal Ministry of Finance