Union OSS VAT Return

The Union Scheme simplifies the processes of VAT obligations for online sellers and electronic interfaces. With the Union scheme, you can register, declare, and pay VAT electronically, while working in your own language and with the tax administration of your Member State. The Union scheme applies to distance sales of goods and supplies of business to customer (B2C) services under certain conditions.

The following rules apply to the Union scheme:

• Taxable persons established in the EU can use the Union scheme for supplies of B2C services in a Member state in which they are not established, and distance sales of goods within the EU.

• Taxable persons not established in the EU can use the Union scheme for distance sales of goods within the EU only.

• Electronic interfaces facilitating supplies of goods can use the Union scheme for certain domestic supplies of goods and for distance sales of goods within the EU.

For more information about the Union OSS Scheme, see OSS on the official European Commission website.

Related Topics

• One Stop Shop
• One Stop Shop SuiteApp Overview
• One Stop Shop Setup for Accounts with SuiteTax
• Setting EU VAT One Stop Shop Preferences in Accounts with SuiteTax
• OSS Feature Setup For Accounts Without SuiteTax
• Setting EU VAT One Stop Shop Preferences in Accounts without SuiteTax
• Multi-Location Setup
• Import OSS VAT Return
• Non-Union OSS VAT Return
• Known Limitations

General Notices