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.

The Czech Republic can act as your Member State of Identification for eligible businesses registered there.

OSS registrations are administered by the Financial Administration of the Czech Republic via the Czech OSS portal.

1️⃣ Who Should Register for OSS in the Czech Republic?

There are two main OSS schemes available.

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

a) Czech-established companies

If your business is established in the Czech Republic (main office or permanent establishment), the Czech Republic is generally your OSS country.

You must use OSS to report:

• Cross-border B2C sales of goods to other EU countries.
• Certain cross-border B2C services.

b) EU-established companies using the Czech Republic

EU businesses with stock or operations in the Czech Republic may also register for OSS there, depending on their business structure.

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.
• The Czech Republic may be selected as your Member State of Identification.
• EU VAT on qualifying digital services is reported through the Czech Republic.

2️⃣ What Information and Documents Are Required?

(Use the same section as France.)

3️⃣ The OSS Registration Process with hellotax

(Identical process.)

Step 4 – Submission to the Czech Tax Authority

Your application is submitted electronically to the Financial Administration of the Czech Republic via the OSS portal.

4️⃣ Important Notes About OSS in the Czech Republic

• OSS returns are filed quarterly.
• Only cross-border B2C EU sales are included.
• Domestic Czech sales are not included in OSS and remain reportable via Czech VAT returns where applicable.
• Imports are never reported via OSS.
• Non-EU businesses may choose the Czech Republic for the Non-Union scheme.

5️⃣ Summary Table

✅ Final Takeaway

By registering for OSS in the Czech Republic, eligible businesses can report qualifying EU VAT through a single tax authority, reducing administrative burden and simplifying compliance.