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VAT - One Stop Shop

Declare and pay in OSS

Background

A taxable person using one of the special schemes or an intermediary representing a taxable person using the import scheme is required to submit, by electronic means, a One Stop Shop VAT return for each tax period, whether or not services or goods were supplied during this period. Where no supplies in the EU have been carried out for that period, a 'nil return' is to be submitted. The tax period is the calendar quarter for the non-Union and Union scheme and the calendar month for the import scheme. The One Stop Shop VAT return (and accompanying payment) is required to be submitted by the end of the month following the tax period covered by the return. 

The One Stop Shop VAT return contains the details of supplies made to customers in each Member State of consumption by the taxable person using the scheme. In the Union scheme, supplies are split and details are given about supplies of goods and services. The taxable person has to list services supplied from the Member State of identification separately from those supplied from fixed establishments in another Member State than the Member State of identification. Supplies of goods in the Union scheme are also indicated separately according to the Member State in which the dispatch/transport of the goods starts. 

The Member State of identification splits the One Stop Shop VAT return by Member State of consumption, and forwards the details to the various Member States of consumption, and in case of the Union scheme, in addition to the Member State(s) of establishment and to those Member States from which goods have been dispatched or transported. 

The Member State of identification generates a unique reference number for each One Stop Shop VAT return, and informs the taxable person/intermediary of this number. This number is important, as the taxable person/intermediary must make a reference to it when making the corresponding payment. 

Frequently asked questions

FAQ

Background

The taxable person pays the VAT due to the Member State of identification. He pays the total amount resulting from the VAT return (i.e. covering all Member States of consumption). The Member State of identification then distributes the appropriate amounts to the various Member States of consumption.  

Frequently asked questions

FAQ