European Union (EU) One Stop Shop (OSS) for the SuiteTax Engine
The European Union (EU) One Stop Shop scheme simplifies VAT obligations for businesses selling goods and supplying services to non-business customers throughout the EU. The EU OSS enables them to:
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Register for VAT electronically in one single Member State for all the eligible sales of goods and services to customers located in the other Member States.
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Declare the VAT due on all these sales of goods and services in a single electronic OSS return and make a single payment of the declared VAT.
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Work with the tax administration of the Member State in which they are registered for the OSS (Member State of Identification). It is possible to use one language, even for EU-wide sales.
You can register for three different OSS schemes. Union scheme is targeted at cross-border sale of goods and services within EU. Non-Union scheme is for sale of services to EU-based customers by companies that are not established in EU. Import scheme is used for import of goods to EU consumers.
In SuiteTax, if an OSS registration exists, all services are considered subject to OSS. To be subject to OSS, the services must be provided cross-border to a non-business customer.
The VAT threshold on online sales is set at a union-wide 10,000 EUR (net), replacing the previous regime of individual member state thresholds.
Charging VAT according to the customer’s location is obligatory, but registration for OSS is optional for all companies. A business can choose either an OSS registration or local VAT registrations.
OSS is only used to declare the output VAT on transactions. Input VAT (VAT charged by suppliers) must be recovered through the standard local VAT returns.
For more information about OSS, refer to the European Commission Guide to the VAT One Stop Shop.
The following topic areas describe One Stop Shop in the SuiteTax Engine in greater detail: