What Is OSS and When Do You Need It in the EU?

The One-Stop Shop (OSS) is an EU VAT system that allows businesses selling goods or digital services to consumers in multiple EU countries to file all VAT through a single quarterly return. Instead of registering separately in each EU member state, OSS centralizes your filings, reduces administrative work, and keeps your business fully compliant.

OSS is especially useful for international companies using Dutch fulfillment, as the Netherlands acts as your central point for distribution and VAT compliance.

How OSS Works

OSS applies to cross-border B2C sales within the EU. When you sell to consumers in other EU countries, you charge VAT based on the customer’s local VAT rate. Instead of filing VAT returns in those countries, you submit one OSS return through the tax authority where you’re registered (for example, the Netherlands). The Dutch tax office then distributes the VAT to the appropriate EU countries.

When You Need OSS

You need OSS if your business:

• Sells goods to EU consumers in multiple countries
• Sells digital services, software, subscriptions, or online content to EU consumers
• Exceeds the EU-wide €10,000 annual cross-border sales threshold
• Wants to avoid registering for VAT in several EU countries
• Ships from a Dutch or EU fulfillment center to consumers across Europe

OSS is optional for very small cross-border volumes, but once you pass the €10,000 threshold, it becomes necessary.

Types of OSS

There are three OSS schemes:

• Union OSS: For EU companies or non-EU companies with an EU warehouse (covers B2C goods and services).
• Non-Union OSS: For non-EU companies selling digital services to EU consumers.
• Import OSS (IOSS): For goods imported from outside the EU with a value below €150, allowing VAT to be collected at checkout.

What OSS Does Not Cover

OSS does not replace your standard VAT obligations in the Netherlands. You still need:

• A Dutch VAT number
• Local VAT filings when applicable
• Correct VAT invoicing
• An EORI number if importing goods

OSS only simplifies VAT on cross-border B2C sales within the EU.

How FirmNL Helps

FirmNL supports international companies with:

• Dutch VAT registration
• OSS or IOSS registration
• Fiscal representation if required
• Article 23 VAT deferment
• Dutch fulfillment and logistics setup
• EU market entry guidance

With OSS in place, you can scale your sales across Europe without managing multiple VAT registrations, allowing you to focus on growth while staying compliant.