VAT One Stop Shop (OSS) in the EU
Prepare VAT One Stop Shop (OSS) and Import One Stop Shop (IOSS) declarations with generate.TAX – built for EU cross-border B2C e-commerce, distance sales of goods, TBE services and supplies of services to consumers across the European Union. Register in one Member State of identification, declare destination VAT once, and keep OSS records audit-ready. Aligned with the EU VAT e-commerce rules that apply from 1 July 2021, including the EU-wide EUR 10,000 threshold.
Automated OSS Data Collection
Pull the transactional data you need for OSS and IOSS from your connected accounting software – including B2C distance sales of goods within the EU, cross-border supplies of services to EU consumers, and low-value import distance sales where IOSS applies.
EU OSS & e-Commerce Compliance
Stay aligned with EU VAT e-commerce rules introduced from 1 July 2021 – including the EU-wide EUR 10,000 threshold for intra-EU distance sales and TBE services, destination-country VAT rates, and filing deadlines for Union OSS, Non-Union OSS and IOSS.
OSS Declaration Generation
Generate declaration-ready VAT One Stop Shop figures by Member State of consumption – covering supplies, taxable amounts and VAT due – so your team can review, approve and file with the Member State of identification through the official OSS scheme.
Union OSS, Non-Union OSS & IOSS
Support the OSS schemes that matter for e-commerce: Union OSS for EU-established sellers, Non-Union OSS for non-EU sellers of services, and IOSS for distance sales of imported goods not exceeding EUR 150 – with reporting periods and currency handling suited to multi-country B2C sales.
Reporting & OSS Audit Trails
Produce Member State breakdowns, summaries and a clear digital audit trail for OSS-related activity. Keep records that support OSS audit readiness – including who prepared, reviewed and approved figures – and keep supporting transaction detail linked back to your accounting software.
How generate.TAX can help you
OSS Filing Reminders
Timely alerts for OSS and IOSS reporting periods and payment due dates, helping teams avoid late filing and late payment penalties across EU Member States.
OSS Declaration Preparation
Streamline preparation of VAT One Stop Shop declarations by organising B2C distance-sale and service data from your ledgers into Member State totals ready for review before filing.
OSS Record-Keeping
Store OSS declarations and supporting records in line with EU record-keeping expectations for the One Stop Shop – so evidence is ready when Member State tax administrations request information.
OSS Audit Readiness
Maintain a thorough audit trail of OSS-related transactions and adjustments. Extract supporting detail quickly for reconciliations and respond confidently when Member States audit e-commerce VAT filings.
Domestic VAT Returns
Pair OSS with domestic VAT returns in generate.TAX. Use the same accounting connection to prepare local VAT returns in supported EU countries while managing cross-border B2C e-commerce through the One Stop Shop.
Recapitulative Statement (B2B)
OSS covers B2C e-commerce. For B2B intra-EU supplies, generate.TAX also supports Recapitulative Statements / VIES (EC Sales Lists) – so accountants can manage both consumer distance sales and business customer listings in one platform.
Supported One Stop Shop schemes
generate.TAX helps finance teams and accountants prepare reviewable figures for the EU VAT One Stop Shop schemes used in cross-border e-commerce.
Union OSS
For EU-established sellers declaring intra-EU distance sales of goods and cross-border B2C services via one Member State of identification.
Non-Union OSS
For non-EU sellers supplying services to consumers in the EU under the Non-Union One Stop Shop scheme.
IOSS (Import OSS)
Import One Stop Shop for distance sales of imported goods in consignments not exceeding EUR 150.
Get Started with OSS preparation
Connect your accounting software, organise B2C distance-sale data by Member State of consumption, and prepare VAT One Stop Shop figures with a clear preparer–reviewer–approver trail.
How generate.TAX helps with OSS
Accountants
Support multi-client EU e-commerce VAT work – Union OSS, Non-Union OSS and IOSS preparation – with consistent review workflows and audit trails.
Finance teams
Pull B2C distance-sale data from accounting systems, break it down by Member State of consumption, and keep destination VAT figures ready for OSS filing.
Online sellers & marketplaces
Reduce multi-country VAT friction for distance sales of goods and services to EU consumers – including where marketplace deemed-supplier rules apply.
How it works
OSS Declarations at a Glance
Clear insights on EU B2C VAT
With the VAT One Stop Shop workflow, you can prepare periodical OSS declarations that summarise B2C distance sales of goods and cross-border supplies of services to consumers in other EU Member States – using destination VAT treatment under the EU e-commerce rules.
Review Every OSS Transaction
Detailed visibility into cross-border e-commerce activity.
Review the entries that make up your OSS figures, with click-through links back to your accounting software for verification. Spot missing destination countries, incorrect rates or incomplete evidence before figures go into the official One Stop Shop declaration.
Union OSS, Non-Union OSS and IOSS
Three schemes, one e-commerce VAT story.
Use Union OSS when you are established in the EU and sell goods or services to consumers in other Member States. Use Non-Union OSS when you are established outside the EU and supply services to EU consumers. Use IOSS to simplify VAT on distance sales of imported goods in consignments not exceeding EUR 150 from third countries or third territories.
OSS also matters when online marketplaces act as a deemed supplier, and when platforms must meet enhanced record-keeping duties. The former EUR 22 low-value import VAT exemption no longer applies – imported goods into the EU are generally subject to VAT. generate.TAX helps you organise the underlying accounting data so each scheme stays reviewable and audit-ready before you file in the official One Stop Shop of your Member State of identification.
EU VAT One Stop Shop – who is concerned?
Everyone in the e-commerce supply chain can be affected by the EU VAT e-commerce rules: online sellers and marketplaces/platforms inside and outside the EU, deemed suppliers on electronic interfaces, postal operators and couriers, customs and tax administrations, and consumers. Official guidance is published by the European Commission on the VAT One Stop Shop portal (Directorate-General for Taxation and Customs Union).
What changed from 1 July 2021?
From 1 July 2021, VAT rules on cross-border business-to-consumer (B2C) e-commerce changed to reduce barriers to cross-border online sales and reform distance sales of goods and low-value consignments. Key points:
- One registration: online sellers (including marketplaces/platforms) can register in one EU Member State for declaration and payment of VAT on qualifying distance sales of goods and cross-border supplies of services to customers within the EU.
- EUR 10,000 EU-wide threshold: previous national distance-sale thresholds were replaced by an EU-wide threshold of EUR 10,000. Below it, certain intra-EU distance sales of goods and TBE (telecommunications, broadcasting and electronic) services may remain taxable where the supplier is established.
- Deemed supplier rules: online marketplaces facilitating supplies of goods may, in certain circumstances, be treated as having received and supplied the goods themselves.
- Record-keeping: new record-keeping requirements apply for platforms that facilitate supplies of goods and services, including where they are not a deemed supplier.
- Low-value import exemption removed: the VAT exemption on imports of small consignments up to EUR 22 was removed – goods imported into the EU are generally subject to VAT.
- IOSS and special arrangements: the Import One Stop Shop simplifies VAT on distance sales of low-value goods not exceeding EUR 150 imported from third territories or third countries; special arrangements exist where IOSS is not used.
What transactions are covered by OSS / IOSS?
- Distance sales of goods within the EU by suppliers or deemed suppliers (electronic interfaces)
- Domestic sales of goods by deemed suppliers (electronic interfaces)
- Supplies of services by EU and non-EU sellers to consumers in the EU
- Distance sales of goods imported from third territories or third countries by suppliers and deemed suppliers (except goods subject to excise duties), including via IOSS where applicable
VAT is paid where consumption takes place, so consumers see destination-country VAT treatment. generate.TAX helps teams prepare the transaction-level and Member State totals that feed these One Stop Shop declarations – alongside domestic VAT returns and B2B Recapitulative Statements / VIES where needed.
FAQs
What is the VAT One Stop Shop (OSS)?
The VAT One Stop Shop (OSS) is the European Union scheme that lets businesses register for VAT in one Member State and declare and pay VAT on qualifying cross-border B2C distance sales of goods and supplies of services to consumers across the EU. It simplifies e-commerce VAT compliance compared with registering in every destination country. Official guidance is published by the European Commission on the VAT One Stop Shop portal.
Who needs the VAT One Stop Shop?
OSS is relevant across the e-commerce supply chain – online sellers and marketplaces inside and outside the EU, platforms acting as deemed suppliers, and finance teams preparing EU B2C distance-sale declarations. If you sell goods or services to EU consumers in other Member States, OSS (or IOSS for certain imports) may reduce multi-country registration burden.
What is the difference between OSS and IOSS?
OSS (Union / Non-Union) covers intra-EU distance sales of goods and cross-border B2C services declared via the One Stop Shop. IOSS (Import One Stop Shop) simplifies VAT on distance sales of imported goods in consignments not exceeding EUR 150 from third countries or third territories. generate.TAX helps you organise the accounting data that feeds these declarations.
What is the EUR 10,000 EU-wide threshold?
From 1 July 2021, previous national distance-sale thresholds were replaced by an EU-wide threshold of EUR 10,000. Below that threshold, certain intra-EU distance sales of goods and TBE (telecommunications, broadcasting and electronic) services may remain taxable in the Member State where the supplier is established. Above it, destination-country VAT and OSS registration typically apply. Always confirm your position with local rules or an advisor.
How does generate.TAX help with OSS compliance?
generate.TAX connects to your accounting software, helps prepare reviewable OSS-related figures with preparer-reviewer-approver controls, keeps an audit trail, and works alongside domestic VAT returns, recapitulative statements (for B2B) and VAT number validation – so e-commerce VAT work sits in one controlled workflow before you file in the official OSS portal of your Member State of identification.
What is a deemed supplier under EU VAT e-commerce rules?
Online marketplaces and platforms that facilitate supplies of goods may, in certain circumstances, be treated as a deemed supplier – deemed to have received and supplied the goods themselves for VAT purposes. Deemed suppliers can have OSS/IOSS obligations for covered distance sales. Always check whether your marketplace model falls within the deemed-supplier rules.
Does OSS replace my domestic VAT return?
No. The VAT One Stop Shop covers qualifying cross-border B2C distance sales and related schemes (Union OSS, Non-Union OSS, IOSS). You typically still need domestic VAT returns in your country of establishment for local supplies. generate.TAX supports both OSS preparation and domestic VAT returns in supported countries, plus Recapitulative Statements / VIES for B2B intra-EU supplies.
Where do I file the official OSS declaration?
You file the official OSS or IOSS declaration through the tax portal of your Member State of identification – the Member State where you are registered for the One Stop Shop. generate.TAX helps you prepare and review the figures and supporting transaction detail before that official submission.
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