Businesses that are not established in the EU do not have an automatic requirement to appoint an intermediary to use the One Stop Shop (OSS). That stands in contrast to the import scheme – the Import One Stop Shop (IOSS) – for which non-EU businesses must appoint an intermediary.
However, according to EU guidance, individual EU member states have discretion in their own law. They can choose to make it compulsory for non-established businesses to appoint an intermediary in order to register for the OSS in that country.
As the rules governing the OSS in different member states are likely to remain fairly dynamic, e-commerce retailers should consult a VAT expert for full clarity.
Where should I register for the OSS?
If you are established in the EU, you must register for the OSS in the country in which you are established.
Non-EU businesses that are not established in any EU country can choose the country of identification for the OSS. That is, you will be able to register for the OSS in any EU member state. Note that you can only register for the OSS in one country.
Given the EU guidance, we can anticipate that each country’s requirements may be slightly different. It is therefore advisable to take advice on the best approach for your business.
When you might want an OSS VAT agent
In conclusion, the short answer to the question ‘do you need an agent for the OSS’ is … it depends.
However, e-commerce sellers should consider their VAT compliance in terms of the totality of their operations.
Some countries may require non-EU sellers to appoint an intermediary when using the OSS. And, as noted, non-EU businesses need to appoint an intermediary when using the import scheme.
In addition, you still need to register for VAT in the countries where you store inventory. Finally, note also that the OSS does not replace your domestic VAT return.
In other words, the OSS may be just one piece in the bigger VAT compliance puzzle.
A single source of expertise
Vatglobal offers a single, centralised team to manage all your VAT compliance requirements. Our VAT specialist will ensure you are always ahead of developing regulations and we’ll optimise your VAT compliance, wherever you have an obligation. We will also act as your intermediary when required.
Get in touch with Vatglobal to make your VAT compliance simpler, faster and more cost effective.