OSS Feature Overview
On July 1, 2021 the official EU Mini One Stop Shop (MOSS) report was replaced by the EU VAT One Stop Shop (OSS) report. The reporting solution of MOSS was replaced to support EU VAT OSS return according to the reporting rules of the applicable OSS scheme. To view help topics related to MOSS, see MOSS Reporting.
Tax Reporting Framework enables you to generate EU VAT One Stop Shop Reports.
OSS is categorized into three specific schemes. These schemes allow taxable persons to declare and pay VAT due in Member States where the taxable persons are not established. These include:
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Non-Union OSS Scheme - covers supplies of all types of cross-border services provided by taxable persons not established in the EU to final consumers in the EU.
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Union OSS Scheme - covers all types of business to customer (B2C) and supplies of services as well as distance sales of goods within the EU. Also covers certain domestic supplies facilitated by electronic interfaces.
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Import OSS Scheme - covers distance sales of goods imported from third territories or third countries to customers in the EU up to a value of EUR 150.
Tax Reporting Framework does not support Multi-Book Accounting in One Stop Shop (OSS) reports.
Related Topics
- EU VAT One Stop Shop Reports
- OSS Feature 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
- Union OSS VAT Return
- Non-Union OSS VAT Return
- Known Limitations of OSS VAT Returns