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.
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.
What conditions must a non-EU business meet to be able to register?
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 this, 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 registering for EU-OSS, a date of first use must be selected. The date of first use cannot be changed retroactively. Sales that are prior to the date of first use cannot be declared via EU-OSS. In accordance with the rules explained above, this date is pre-filled by the system with the first day of the following quarter. However, it is possible to override this date, for example, when the company performs sales covered by the EU-OSS regulation for the first time.
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 third country companies 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.
An entrepreneur has a website and sells his goods through this website.
Since the entrepreneur does not assist other businesses in selling, the electronic interface marking must not be included in the EU-OSS.
A platform operates an online store through which other EU companies can sell goods. Third country companies (without a registered office or premises in the EU) cannot sell goods through the online store.
Since the platform does not support third country companies to sell, the electronic interface marking must not be included.
A platform operates an online store through which EU and third country companies can sell goods to consumers. The Chinese trader CN, without a branch in the EU, offers goods via this online store. The goods are delivered from a third-party warehouse in Germany to consumers in the EU. Ordering and payment processing is done via the platform.
In the EU-OSS, the marking electronic interface is to be made (see in detail UStR margin note 382).
How are premises and countries of departure to be registered?
When registering, EU premises and EU countries from which goods are dispatched (countries of departure) must be indicated. Information on the question "What is a country of departure?" can also be found on USP.gv.at.
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.
How do I know that the EU-OSS registration request has been sent?
After entering the data, the applicant will be informed in a message (yellow) that he/she should check the registration data again. There is now the possibility to edit or release the data. At the same time the applicant will receive a mail with the entered data for checking. Only by clicking on "Confirm" the company data will be transmitted to the responsible tax office and the company will be fully registered in the EU-OSS.
- Article 25a of the Umsatzsteuergesetz
- Section 3 Para. 3a (2) of the Umsatzsteuergesetz
Responsible for the content: Federal Ministry of Finance