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.

Slovakia can act as your Member State of Identification for eligible businesses registered there.

OSS registrations are administered by the Financial Directorate of the Slovak Republic.

1️⃣ Who Should Register for OSS in Slovakia?

There are two main OSS schemes available.

A) Union OSS Scheme (Goods & EU-Established Businesses)

a) Slovakia-established companies

If your business is established in Slovakia, Slovakia is generally your OSS country.

You must use OSS to report:

• Cross-border B2C sales of goods.
• Certain cross-border B2C services.

b) EU-established companies using Slovakia

EU businesses with stock or operations in Slovakia may also register there where appropriate.

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

Who is this for?

• Non-EU businesses.
• Selling digital or electronic services to EU consumers.

Under this scheme:

• No EU establishment is required.
• Slovakia may be selected as your Member State of Identification.
• VAT on qualifying services is reported through Slovakia.

2️⃣ What Information and Documents Are Required?

(Use the same wording as France.)

3️⃣ The OSS Registration Process with hellotax

(Identical process.)

Step 4 – Submission to the Slovak Tax Authority

Your application is submitted electronically to the Financial Directorate of the Slovak Republic via the OSS system.

4️⃣ Important Notes About OSS in Slovakia

• OSS returns are filed quarterly.
• Only cross-border B2C EU sales are included.
• Domestic Slovak sales are not included in OSS.
• Imports are never reported via OSS.
• Non-EU businesses may choose Slovakia for the Non-Union scheme.

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 vs OSS vs EC reporting.

✅ Final Takeaway

By registering for OSS in Slovakia, eligible businesses can simplify their EU VAT reporting by submitting qualifying cross-border B2C sales through a single tax authority, helping reduce administrative complexity and compliance risk. If you're unsure which OSS scheme applies to your business, your hellotax Account Manager will be happy to advise.