What You Need to Know

The One-Stop Shop (OSS) scheme simplifies VAT reporting for businesses selling goods or certain services to customers in the EU. Instead of registering for VAT in every EU country where VAT is due, eligible businesses can declare and pay VAT through one tax authority.

Please note: Since the United Kingdom is not an EU Member State, it cannot act as a Member State of Identification for the Union OSS scheme.

However, UK businesses may still register for the Non-Union OSS scheme through an EU Member State if they supply qualifying digital services to EU consumers.

1️⃣ Who Should Register for OSS?

There is no UK OSS scheme.

UK businesses may be eligible to register for:

A) Non-Union OSS Scheme (E-Services Scheme)

This is sometimes referred to as the e-services OSS scheme.

Who is this for?

• UK businesses with no establishment in the EU.
• Selling digital or electronic services to EU consumers.
  (e.g. software, apps, streaming services, SaaS, online courses).

Under this scheme:

• You do not need an EU establishment.
• You choose an EU Member State to act as your Member State of Identification.
• All qualifying EU VAT is declared through that Member State.

📌 The chosen EU tax authority administers your OSS registration.

2️⃣ What Information and Documents Are Required?

Your hellotax Registration Assistant will guide you through the process.

A detailed checklist is also available in the article "What You Need to Provide and Why."

In general, you will need:

• Company details (legal name, address, company registration number)
• UK business registration information
• Estimated annual EU turnover
• Sales channels (Amazon, Shopify, website, app stores)

⚠️ Additional requirements

Depending on the Member State chosen, additional documentation may include:

• Power of Attorney
• Company certificate
• Proof of incorporation
• Identification documents
• Legal representative details (where required)

Your hellotax team will confirm exactly what is required.

3️⃣ The OSS Registration Process with hellotax

Step 1 – Welcome Call & Information Gathering

You'll attend a welcome call with your Account Manager covering:

• OSS scope and obligations
• Your responsibilities
• How to use your hellotax account

A short questionnaire will be sent to collect key details.

Step 2 – Submit Required Documents

Documents should be sent by replying to the same email thread.

📌 Please ensure documents are recent (issued within the last 6 months).

Step 3 – Application Preparation

Once complete, a hellotax VAT professional prepares your OSS application.

Step 4 – Submission

Your application is submitted electronically to your chosen EU Member State.

Step 5 – Processing Period

Processing times vary depending on the tax authority.

If additional information is requested, prompt responses help avoid delays.

Step 6 – Confirmation

Once approved, you'll receive:

• OSS confirmation
• OSS identification number

You can then begin OSS reporting through your hellotax account.

4️⃣ Important Notes

• OSS returns are filed quarterly.
• Only qualifying cross-border B2C digital services are reported.
• Imports are never reported via OSS.
• Goods sold by UK businesses generally require other EU VAT registrations unless another simplification applies.

5️⃣ Summary Table

💡 Tips for a Smooth OSS Registration

✔ Send requested information promptly

✔ Respond quickly to tax authority questions

✔ Keep your hellotax sales data complete and up to date

✔ Understand which sales belong in VAT, OSS or other reporting obligations

✅ Final Takeaway

Although the UK no longer operates an EU OSS scheme, UK businesses supplying qualifying digital services to EU consumers can still simplify their VAT obligations by registering for the Non-Union OSS scheme through an EU Member State.

If you're unsure whether OSS applies to your business, your hellotax Account Manager will be happy to help.