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Λογότυπος της Ευρωπαϊκής Επιτροπής
VAT - One Stop Shop

Which Member State is the Member State of identification?  

A taxable person who opts to use one of the OSS schemes is only required to register in one single Member State, the Member State of identification.  

  1. For the non-Union scheme, a taxable person (who has neither established his business nor has a fixed establishment in the EU) can choose any Member State to be the Member State of identification. That Member State will allocate an individual VAT identification number to the taxable person (using the format EUxxxyyyyyz). This VAT identification number can only be used to declare supplies falling under the non-Union scheme. 

  2. For the Union scheme, the Member State of identification is the Member State in which the taxable person has established his business. If a taxable person has not established his business in the EU, but has a fixed establishment in the EU, the Member State of identification is the Member State in which he has that fixed establishment. If the taxable person has fixed establishments in different EU Member States, he is entitled to choose one of those Member States to be the Member State of identification. In this case, the taxable person is bound by that decision for the calendar year in which he makes that decision, plus the two following calendar years and cannot change Member State of identification, unless the fixed establishment of his current Member State of identification is dissolved or is moved to another country. 

If a taxable person is not established in the EU, he can only use the Union scheme to declare supplies of goods that fall under the scope of the Union scheme. In this case, the Member State of identification is the Member State in which the dispatch or the transport of the goods begins. Where there is more than one Member State from which goods are dispatched or transported, the taxable person can choose any of those Member States as Member State of identification. He will be bound by this decision for the current calendar year and the two following calendar years. 

In the Union scheme, the taxable person will be identified for the One Stop Shop with the same individual VAT identification number with which he is identified for his domestic VAT obligations. In case the taxable person is not established in the EU, he will be allocated a VAT number by the Member State of identification before registering for the scheme.  

  1. For the import scheme, the Member State of identification is the Member State in which the taxable person has established his business.  

However, if the taxable person has not established his business in the EU, the Member State of identification is a Member State in which the taxable person has a fixed establishment. Where the taxable person has more than one fixed establishment, that taxable person can choose any Member State in which he has a fixed establishment to be his Member State of identification. In this case, the taxable person is bound by his decision for the current calendar year and the two following calendar years, unless the fixed establishment of his current Member State of identification is dissolved or moved to another country. 

If the taxable person is established outside the EU, but in a third country with which the EU has concluded an agreement on mutual assistance for the recovery of VAT and makes distance sales of imported goods from that third country, he is free to choose any Member State as Member State of identification. In this case, there is no need to appoint an intermediary to be able to use the import scheme. However, if such a person makes distance sales of imported goods from other third countries, he does have to appoint an intermediary in order to use the import scheme. 

For example, a Norwegian supplier makes distance sales of imported goods in consignments up to EUR 150 to customers that take place in the EU. An agreement on mutual assistance for the recovery of VAT has been concluded with Norway. 

  1. Such sales are made/goods depart from Norway only, no need to appoint an intermediary 
  2. Such sales are made/goods depart from China only. need to appoint an intermediary 
  3. Such sales are made/goods depart from Norway and China, need to appoint an intermediary 

That Member State of identification will allocate an individual IOSS VAT identification number to the taxable person (using the format IMxxxyyyyyyz). 

If the taxable person is established outside the EU, he needs to appoint an intermediary to be able to use the import scheme. An intermediary has to be a taxable person established in the EU. Member States may impose further conditions at national level for a taxable person to act as intermediary (e.g. requirement of guarantees). The Member State of identification of the taxable person for the import scheme is the Member State in which the intermediary registers as such:   

The Member State of identification of the intermediary is the Member State in which the intermediary has established his business - i.e. where he has his place of business. 

If the intermediary has not established his business in the EU, the Member State of identification is a Member State in which the intermediary has a fixed establishment. Where the intermediary has more than one fixed establishment, he can choose any Member State in which he has a fixed establishment to be his Member State of identification. In this case, the intermediary is bound by his decision for the current calendar year and the two calendar years following, unless the fixed establishment of his current Member State of identification is dissolved or moved to another country. 

If the intermediary is not established in the EU, he cannot act as intermediary. 

An intermediary first registers in the Member State in which he is established (Member State of identification) to be able to act as intermediary. That Member State of identification will allocate an individual identification number, which is not a VAT number, to the intermediary to be able to act as such (using the format INxxxyyyyyyz).  

The intermediary then registers the taxable person(s) he represents for the import scheme in this same Member State. That Member State of identification will allocate an individual IOSS VAT identification number to the intermediary for each taxable person he represents (using the format IMxxxyyyyyyz). 

A taxable person can only have one Member State of identification per scheme. Note that following the above-mentioned rules, the Member State of identification might differ according to the scheme the taxable person is using.

 

Table: Member State of identification Non-Union scheme

 

 

Member State of identification (MSI) Non-Union scheme 

 

Taxable persons established in the EU

Taxable persons not established in the EU 

Free choice of MSI

Taxable persons not established in EU but in 3rd country with mutual assistance agreement 

 

Free choice of MSI

Intermediary

-

 

Table: Member State of identification Union Scheme

 

 

Member State of identification (MSI) Union scheme 

 

Taxable persons established in the EU

Member State where business is established 

If business outside EU, 

Member State of fixed establishment

Taxable persons not established in the EU 

Member State from which goods are dispatched

Taxable persons not established in EU but in 3rd country with mutual assistance agreement 

Member State from which goods are dispatched

Intermediary

-

 

Table: Member State of identification Import Scheme

 

 

Member State of identification (MSI) Import scheme 

 

Taxable persons established in the EU

Member State where business is established 

If business outside EU, 

Member State of fixed establishment

Taxable persons not established in the EU 

MSI is MSI of intermediary  

Need to appoint an intermediary to use import scheme 

Taxable persons not established in EU but in 3rd country with mutual assistance agreement 

Free choice of MSI 

Intermediary

Member State in which business is established 

If business outside EU, 

Member State of fixed establishment

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