EU One-Stop Shop (OSS) Registration and Returns

Get a free consultation — the first 30 minutes are free. See pricing.

OSS registration is €199 per country. OSS filing is €89 per country per month. These prices are as published on our pricing page (checked 12 November 2026). For non-EU clients, prices may differ because of local VAT rules for non-EU sellers.

PanVAT is a UK VAT compliance firm, founded in 2019 by Touseef Aslam, Fellow of the Association of Chartered Certified Accountants (FCCA). The service is fully remote, with one point of contact.

This page is the OSS service offer. For worked examples of when OSS is enough and when it is not, read OSS vs local VAT registration.

What OSS is, in brief

Since 1 July 2021, VAT on intra-EU distance sales of goods to consumers, and on certain services, is generally due in the customer's Member State. Rather than register in each of those countries, you can:

• register for the Union OSS in one EU Member State
• charge VAT at the rate that applies in the customer's country
• file one quarterly OSS return and make one payment

The European Commission explains the scheme on its VAT One Stop Shop portal.

An EU-wide threshold of €10,000 a year (exclusive of VAT, current and previous calendar year combined) can apply to EU-established businesses that are established in only one Member State. Below that threshold, those intra-EU distance sales and certain electronically supplied services may remain taxable in the supplier's Member State, unless the seller opts to use destination VAT and OSS anyway. The threshold does not apply to businesses that are not established in the EU — including UK businesses after Brexit. It also does not apply to sales made from stock already held in another Member State.

Who needs OSS

OSS is typically relevant if you:

• are established in the EU and sell goods from your Member State to consumers in other EU countries, once you pass the €10,000 threshold or choose to opt in
• hold stock in one EU country and sell from that stock to consumers in other EU countries (you still need a local VAT number in the country where the stock is stored, and you may then use OSS for the cross-border sales)
• need one return for destination VAT across the EU, instead of a registration in every customer's country

OSS is not a substitute for:

• a local VAT registration where you store goods — sales from local stock to local customers are domestic sales
• reporting movements of your own stock between EU countries, for example under Amazon Pan-European FBA
• UK VAT — the UK left the EU VAT system on 1 January 2021, so OSS does not cover UK sales

If you also sell as an Amazon or other marketplace seller, see our Amazon and e-commerce seller VAT service.

OSS is not IOSS

The Import One-Stop Shop (IOSS) is a separate scheme. It covers goods in consignments worth up to €150 shipped from outside the EU directly to EU consumers. It is not a substitute for Union OSS, and it does not cover goods already stored in the EU.

PanVAT does not act as an IOSS intermediary. A non-EU seller that wants to use IOSS must appoint an intermediary established in the EU. This page does not offer an IOSS intermediary service. If you are unsure which scheme applies, we will sort that out on the free consultation.

What PanVAT does

1. We confirm whether OSS is right for your sales flows, or whether you also need local VAT registrations.
2. We handle your OSS registration in the appropriate Member State of identification.
3. We prepare and file your quarterly OSS returns, including VAT rate checks for the EU countries you sell to.
4. We add a fiscal representative only where a country requires one for a local registration that sits alongside OSS.

You keep one point of contact at PanVAT. Local accountants deal with the tax office where your OSS registration is held.

What it costs

As published on pricing:

• OSS registration: €199 per country
• OSS filing: €89 per country per month
• VAT registration in a country where you hold stock: free with any annual plan, or €299 per country with monthly payment
• Ongoing local VAT returns, where needed: Professional €79 per country per month billed annually, or €90 paid monthly

The Enterprise plan includes OSS reporting in the monthly fee; see the pricing page for the full plan comparison. Government fees are passed on at cost and shown to you before we start. The first 30 minutes of a consultation are free.

How to get started

1. Book a free consultation and tell us where you sell and store goods.
2. We reply within one working day with whether OSS applies, which local numbers you still need, and a quote.
3. You approve the plan. We register you for OSS and set up the quarterly return.
4. You send your sales data each quarter; we file the OSS return and confirm what has been submitted.

Ready to set up OSS?

Book a free consultation. We will tell you whether OSS is enough, where you still need a local VAT number, and what it will cost.

Get a free consultation — or call +44 7309 101377. You can also read about our VAT consultation.