EU VAT Registration and returns

Register for VAT One Stop Shop (OSS)

A number of important amendments have been made to the Value-Added Tax (VAT) Directive to simplify VAT obligations as regards ecommerce activities. These changes will enter into force from 1 July 2021.

These amendments will significantly change the way VAT operates for cross-border business-to-consumer (B2C) ecommerce activities in the European Union (EU).

The main changes that will enter into force from 1 July 2021 are as follows:

• Extension of the VAT Mini One Stop Shop (MOSS) to a One Stop Shop (OSS)
• The treatment of Online Marketplaces and Platforms as deemed suppliers for certain transactions
• Introduction of a new Import One Stop Shop (IOSS)
• Introduction of Special Arrangements for certain imports of goods.

Union scheme registration

Where a business registration for the Union scheme. It must declare and pay all EU VAT due on all supplies covered by the Union scheme.

A taxable person currently registered for the Union scheme under MOSS. It will not need to register for the expanded Union scheme under OSS. Their registration will migrate to the new OSS. It should be noted that, once registered for the Union scheme, all supplies within the scope of that scheme must declare through the scheme. This includes registrations which have migrated from MOSS to the OSS.

A supplier established in any EU business can register for the Union scheme through the VAT OSS section in ELSTER.

A non-EU established supplier can register in tax office website for the Union scheme using the non-Union registration portal.

Where a non-EU established supplier has already registered for another scheme under the OSS in one tax office. Their registration for this scheme can complete through the VAT OSS section in ELSTER.

Such as, A non-EU established supplier can only register in German for the Union scheme where they are making intra-Community distances sales of goods from German.

Non-Union scheme registration

Taxable persons who register for the non-Union scheme will able to pay EU VAT in a single Member State. This registration can use in respect of all B2C supplies of services made to consumers across the EU.

The use of the non-Union scheme is optional.

A taxable person required to be VAT registered in the EU for supplies not covered by the scheme. It can still opt to apply the scheme to supplies of B2C services.

A taxable person who opts to register in German for the non-Union scheme must register through the non-Union OSS registration portal. 

Where a non-EU established supplier has already registered for another scheme under the OSS in German. Their registration for this scheme can be completed through the VAT OSS section in ELSTER.

A taxable person currently registered for the non-Union scheme under MOSS will not need to register for the expanded non-Union scheme under OSS. Their registration will automatically migrate to the new OSS. VAT due on Telecommunications, Broadcasting and Electronic (TBE) supplied services can continue to account for using the extended non-Union scheme.

Import One Stop Shop (IOSS) registration

The IOSS can be used by both suppliers established in the EU and by suppliers who have no establishment, or fixed establishment, in the EU.

EU suppliers can register directly for the IOSS in their own Member State. However, non-EU suppliers will need to appoint an EU established intermediary to avail of the IOSS.

A supplier established in German can register for the IOSS through the VAT OSS section in their ELSTER account.