Which sales can be declared through the EU-OSS?
The EU-OSS can only be used for sales carried out as from 1 July 2021.
Which sales can Austrian businesses and other EU businesses declare via the EU-OSS?
Services provided to consumers in an EU Member State can be declared via the EU-OSS. While this applies generally to services to consumers (e.g. cultural, artistic, scientific, educational, sporting or entertainment activities, passenger transport or the sale of apps or other electronic products per download), the EU-OSS can only be used to declare services that are taxable in a Member State in which the business providing the service is not established. This means that businesses must neither have their head office nor a fixed establishment in that Member State. Services, falling under the general place of supply rules and therefore being taxable in the Member State of the supplier (e.g. consulting services), can therefore not be declared through the EU-OSS. The VAT for services which are taxable in a Member State where the supplier is established must be declared in accordance with the applicable law of that Member State – i.e. outside the EU-OSS.
Intra-EU distance sales can also be declared through the EU-OSS. Sales of this type can be declared via the EU-OSS even if the supplier has his business or a fixed establishment in the Member State in which the intra-EU distance sale is taxable.
All sales of goods through a platform for which the platform is deemed to be a taxpayer in accordance with Section 3, Para. 3a (2) of the Umsatzsteuergesetz can be declared by the platform via the EU-OSS. This applies even if the beginning and end of the delivery take place in the same Member State.
If a taxpayer who is registered for the EU-OSS carries out also supplies which do not fall under the EU-OSS, the taxpayer has to declare these supplies under the “normal” procedure (preliminary VAT return).
U has a business in Austria and is supplying and transporting goods from Austria to consumers in Austria and to consumers in other EU Member States.
If U is registered for the EU-OSS, she has to declare the VAT for all her intra-Community distance sales through the EU-OSS. A registration for these sales in other Member States is not necessary. In addition to the EU-OSS declaration, U has to declare the sales carried out within Austria through the “normal” procedure (preliminary VAT return).
Which sales can non-EU businesses declare via the EU-OSS?
Non-EU companies which have neither their business nor a fixed etablishment in the EU may only declare intra-EU distance sales and certain sales of goods as a platform via the EU-OSS. If a business not established in the EU provides services in the EU, these may, however, eventually be declared via the non-EU OSS.
Can the EU-OSS also be used only for services or only for certain countries?
If a business decides to use the EU-OSS, all sales covered by this scheme must be declared via this electronic portal. There is no option to declare, for example, services to consumers via the EU-OSS and simultaneously declare intra-EU distance sales of goods in the conventional way (UVA [preliminary VAT return] and assessment procedure). In addition, there is also no possibility to limit the use of the EU-OSS to certain countries.
An Austrian business provides intra-EU distance sales of goods and other services to consumers in Germany and France. The Austrian business has a fixed establishment in Germany. They have no establishment in France.
Solution for intra-EU distance sales
If the business decides to use the EU-OSS, the VAT for the intra-EU distance sales to Germany and France must be declared and paid via the EU-OSS.
Solution for services
The services provided to consumers in France must also be declared via the EU-OSS. The services provided to Germany cannot be declared via the EU-OSS as the business has a fixed establishment there. The declaration and payment for VAT for services in Germany has to be made in accordance with the rules in German law.
Can sales of goods that are entirely domestic be declared via the EU-OSS?
Sales of goods that take place entirely in Austria cannot be declared through the EU-OSS. These sales must be declared following the conventional procedure (UVA [preliminary VAT return] and assessment procedure). An exception only applies for platforms that are deemed to have supplied the goods of another taxpayer in accordance with Section 3, Para. 3a (2) of the Umsatzsteuergesetz (see above).
Can sales of goods from a non-EU country to consumers in the EU be declared via the EU-OSS?
Can the VAT for services and sales of goods to a Member State in which the business is registered for VAT purposes be declared via the EU-OSS?
Taxpayers can register for the OSS regardless of whether they have a VAT number in another Member State. They can also declare and pay the VAT for Member States in which they have a VAT identification number through the OSS.
An Austrian business that uses the EU-OSS provides a service to a consumer in Slovakia. While the business is registered in Slovakia for VAT purposes and also has a Slovakian VAT ID number, they do not have a fixed establishment in Slovakia. The sales must be included in the EU-OSS declaration.
Responsible for the content: Federal Ministry of Finance