OSS Registration for EU vs Non-EU Sellers: Complete 2025 Guide

The EU One-Stop Shop (OSS) was introduced in July 2021 as part of the EU VAT e-commerce package, and it genuinely simplified cross-border B2C selling for many businesses. Instead of registering for VAT in every EU country where you sell to consumers, you file a single quarterly return in one country.

But OSS is not one-size-fits-all. EU-based sellers and non-EU sellers use entirely different OSS schemes with different rules, different registration processes, and different eligibility requirements. Using the wrong scheme — or misunderstanding which applies to you — is one of the most common VAT mistakes we see from e-commerce sellers.

What Is the EU One-Stop Shop (OSS)?

The One-Stop Shop allows businesses selling goods or services to consumers (B2C) in multiple EU countries to file a single VAT return — instead of filing separate returns in each country. The VAT collected at each destination country's rate is reported in the single OSS return, and the tax authority in your registration country distributes the funds to the relevant member states.

There are three OSS schemes:

1. Union OSS — for EU-established businesses selling goods or digital/ electronic services to EU consumers. The most commonly used scheme for Amazon FBA sellers based in the EU.
2. Non-Union OSS — for non-EU-established businesses selling digital or electronically supplied services to EU consumers. Cannot be used for physical goods stored in the EU.
3. Import OSS (IOSS) — for goods imported from outside the EU valued under €150. A separate registration entirely, covered in our IOSS guide.

Who Needs OSS Registration?

OSS registration becomes necessary — or beneficial — in these situations:

• Your combined B2C distance sales to all EU countries exceed €10,000 per calendar year (this is the EU-wide threshold, not per-country). Sales under this threshold can be taxed in your home country.
• You sell digital services (ebooks, software, streaming) to EU consumers in multiple countries — these have no threshold, VAT is due from the first sale.
• You use Amazon Pan-European FBA and stock is stored in multiple EU countries — though note that OSS does not cover domestic sales within the country where stock is stored; those require local registration regardless of OSS.

OSS is optional — the alternative is registering locally in each EU country where you breach the local threshold. For most sellers, OSS is simpler and cheaper, but there are situations where local registration is preferable (see "When OSS Is Not the Right Solution" below).

EU-Based Sellers: The Union OSS Scheme

If your business is established in an EU country — you are incorporated in Germany, France, Italy, or any of the 27 member states — you use the Union OSS scheme.

Where to register: In your country of establishment. If your business is German, you register for OSS with the Bundeszentralamt für Steuern (BZSt) in Germany. French businesses register via impots.gouv.fr. You cannot choose a more favourable country — it must be where your business is actually established.

What it covers:

• Distance sales of goods from the EU to consumers in other EU member states
• Electronically supplied services (digital products, SaaS, streaming) to EU consumers
• Telecommunication and broadcasting services to EU consumers

Important limitation: Union OSS does not cover sales in the country where you store your goods. If you have Amazon FBA stock in Germany and sell to German customers, that is a domestic German sale — it must be reported on your German VAT return, not your OSS return.

Reporting period: Quarterly. Returns are due by the last day of the month following each quarter (April 30 for Q1, July 31 for Q2, October 31 for Q3, January 31 for Q4).

Currency: Returns are filed in euros. If you sell in other currencies, apply the European Central Bank exchange rate published on the last day of the reporting period.

Non-EU Sellers: The Non-Union OSS Scheme

If your business is established outside the EU — UK, US, China, UAE, Canada, anywhere outside the EU 27 — and you sell digital or electronic services to EU consumers, you use the Non-Union OSS scheme.

Key difference from Union OSS: Non-Union OSS cannot be used for physical goods. If you ship physical products from outside the EU, you need either IOSS (for goods under €150) or local VAT registrations in each EU country where you have significant sales or storage.

Where to register: Unlike Union OSS, you can choose any EU member state for Non-Union OSS registration. This gives non-EU sellers some flexibility. Ireland, Luxembourg, and the Netherlands are popular choices due to their efficient registration processes and English-language services.

What it covers:

• Electronically supplied services (ebooks, software licences, online courses, streaming, SaaS)
• Telecommunication services
• Broadcasting services
• Not physical goods, even if shipped from outside the EU

UK sellers post-Brexit: UK businesses lost access to Union OSS with Brexit. UK-established businesses now use Non-Union OSS for digital services. For physical goods sold via Amazon FBA with EU stock, UK sellers need local EU VAT registrations in each storage country — there is no OSS shortcut for physical goods stored within the EU by a non-EU established business.

OSS vs Country-by-Country Registration: Compared

The input VAT point is important: if you incur significant EU costs (warehousing, freight, fulfilment fees), you cannot recover input VAT through an OSS return. Input VAT recovery requires local VAT returns in each country where you incur costs. For sellers with significant EU overhead, the savings from input VAT recovery can outweigh the cost of local registrations.

How to Register for OSS Step by Step

Union OSS (EU-established businesses)

1. Germany: Log in to the BZSt Online Portal (BOP) at bzst.de. Navigate to "One-Stop-Shop" and complete the registration form. You will need your German tax identification number (Steuernummer) and USt-IdNr. Registration typically takes 2–4 weeks to confirm.
2. France: Register via the professional space at impots.gouv.fr under "Guichet unique TVA".
3. Other EU countries: Registration portals vary — all EU countries have a dedicated OSS registration section on their tax authority website. Some accept English, many require the local language.

Registration effective date: OSS registration can be effective from the first day of the quarter following your application. If you apply in February, your OSS kicks in from April 1 (Q2). You cannot backdate OSS to cover prior periods.

Non-Union OSS (non-EU businesses)

1. Choose your EU registration country (Ireland, Luxembourg, and Netherlands are common choices)
2. Register on that country's tax portal — in Ireland, this is the Revenue Online Service (ROS)
3. Provide: business name, address, tax identification number from your home country, contact details, bank account
4. Await confirmation — typically 2–6 weeks
5. Begin filing quarterly returns from the first full quarter after registration

OSS Filing Requirements and Deadlines

Your OSS return must report, for each EU country where you made B2C sales:

• Total net value of sales (excluding VAT)
• Applicable VAT rate for that country
• VAT amount due
• Any corrections to previous periods (amendments are handled in the next return)

Returns are due within one month of the end of each quarter:

• Q1 (Jan–Mar): Due April 30
• Q2 (Apr–Jun): Due July 31
• Q3 (Jul–Sep): Due October 31
• Q4 (Oct–Dec): Due January 31

Important: If you miss three consecutive OSS return deadlines, the EU member state will exclude you from OSS. This means you must then register locally in each country where you have sales — a significantly more burdensome outcome. The OSS exclusion also carries a quarantine period of 2 years before you can re-register.

When OSS Is Not the Right Solution

Despite its advantages, OSS is not optimal for everyone:

You use Pan-European FBA. Amazon PANEU spreads your inventory across multiple EU fulfilment centres. OSS does not cover domestic sales — sales to customers in the same country where your stock is stored. If you have stock in Germany, France, Italy, Spain, Poland, and the Czech Republic (standard PANEU locations), you need local VAT registrations in all six countries regardless of whether you also use OSS.

You have significant input VAT to recover. OSS returns cannot claim input VAT. If you pay substantial EU warehouse costs, freight, or service fees with VAT, you need local registrations to recover it.

You sell B2B. OSS is strictly for B2C sales. B2B sales (to other VAT-registered businesses) use the reverse charge mechanism and do not go through OSS.

Your sales are below €10,000. If your combined EU B2C sales are below the threshold, you can continue charging your home country VAT rate — no OSS required until you cross the threshold.

Common OSS Registration Mistakes

• Deregistering from local VAT registrations after joining OSS.You must maintain local VAT registrations in every EU country where you store inventory (Amazon FBA). OSS does not replace these.
• Including FBA domestic sales in OSS returns. Sales within the country where stock is stored are domestic sales, not distance sales. They belong on the local VAT return, not the OSS return. Mixing these is a common audit trigger.
• Applying the wrong VAT rate. You must apply the VAT rate of the customer's country, not your own country. Rates vary significantly: Germany 19%, France 20%, Hungary 27%, Luxembourg 17%. A simple rate lookup error across thousands of transactions can create significant discrepancies.
• Missing the late registration surcharge. If you should have registered for OSS in a prior quarter but did not, registering now does not cover those past obligations. You may need to file late returns or assess whether retrospective local registrations are required.
• Non-EU sellers using Union OSS. Non-EU-established businesses cannot use Union OSS. Using the wrong scheme will result in the returns being rejected.

Frequently Asked Questions

Can I use OSS for Amazon FBA sales if stock is stored in multiple EU countries?

Partially. OSS covers cross-border sales from those countries to consumers in other countries. But sales to consumers in the same country as the stock (domestic sales) must be reported on local VAT returns. You need both OSS and local VAT registrations in each FBA country.

Do I need to register for VAT in each EU country even if I use OSS?

For cross-border B2C distance sales only, no — OSS eliminates that need. For domestic sales in any country where you store inventory, yes. For B2B sales anywhere, yes (handled via reverse charge or local registration depending on circumstances).

What happens if I have a refund and the OSS return shows negative VAT?

OSS returns cannot result in refunds from the OSS system. If you have a negative balance (e.g. from high returns or credits), you carry it forward to the next OSS return. You cannot claim cash refunds through OSS.

Can I deregister from OSS if I want to go back to local registrations?

Yes. You can deregister from OSS voluntarily with effect from the first day of the next quarter, provided you give notice before the end of the current quarter. You then need to register locally in each EU country where you have sales obligations.

I am UK-established. Can I use OSS for my Amazon FBA EU stock?

No. UK businesses are non-EU established and cannot use Union OSS. For physical goods stored in EU countries (Amazon FBA), UK sellers need local VAT registrations in each storage country. You can use Non-Union OSS only for digital/electronic services sold to EU consumers.