EU-established businesses, if they elect to use the 'EU OSS' scheme, need to register in the EU member state where they are established. The EU OSS can only be applied for member states where the EU-established business is not registered for VAT purposes.
The EU and non-EU OSS schemes allow a business to register in one single EU member state in order to account for VAT due on services supplied within the EU to non-taxable customers. The EU OSS can be used to declare intra-EU distance sales of goods supplied to a member state other than the member
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Web page updated on 17 Mar 2025 15:13