Do I Need More Than One VAT Registration After OSS?

• Yes, you must register for a VAT number in your home country (EU) or nominated country (non-EU businesses).
• If you store goods in multiple EU countries, you must register for a VAT number in each of those countries.

What Sales Should Be Reported in OSS?

• Only cross-border B2C (business-to-consumer) sales need to be included in the OSS report.

What Other Reports Do I Need to Submit?

• Domestic sales must be reported via standard VAT returns in the respective country.
• If you store goods in other EU countries, you must report those domestic sales in their local VAT returns.

How Do I Register for OSS?

• The registration process is straightforward, but availability varies by country.
• hellotax offers OSS registration in:
  Italy, France, Poland, Czech Republic, Germany, Spain, Austria, Netherlands, Sweden, and Ireland.

Do I Need a Special Report for OSS?

• Yes, the report must follow the OSS structure and include all B2C cross-border sales from all dispatching countries.

Who Can File My OSS Report?

• Anyone authorized to do so, but some countries require a licensed accountant or tax advisor.
• hellotax can handle OSS filing in the countries listed above.

Can I Deregister My VAT ID in Countries Where I Don’t Store Goods?

• Yes, once registered for OSS, you can deregister VAT in countries where you only sell but don’t store goods.

Is OSS Reporting Mandatory?

• No, you can continue with standard VAT reporting. However, this means you may need VAT registration in every EU country where you sell.
• The old distance sales thresholds no longer apply; a single €10,000 threshold now covers all of Europe.

Which Is Better – OSS or Standard VAT Reporting?

• OSS minimizes administrative costs by reducing the number of VAT registrations required.

Can Non-EU Businesses Use OSS?

• Yes, but they must register for OSS in one EU country and maintain a standard VAT registration there.

Can I Include Expenses or Imports in My OSS Report?

• No, OSS only covers cross-border B2C sales.

Do I Need to Report B2B Transactions in OSS?

• No, OSS is only for B2C sales.
• B2B transactions must be reported using the standard VAT return method.

Do I Still Need to File EC Reports & PL SAF-T Reports?

• Yes, B2B cross-border transactions (Intracommunity transactions) must be reported in the EC Sales List.
• OSS does not replace these reports.