If your business has stopped using the One-Stop Shop (OSS) scheme for EU VAT reporting — or you no longer supply qualifying digital services to EU consumers — you'll need to apply for an OSS de-registration with the EU Member State where your Non-Union OSS registration is held.

As the United Kingdom is no longer an EU Member State, OSS registrations are managed by the EU country you selected as your Member State of Identification.

1️⃣ When should you de-register from OSS?

You should request an OSS de-registration if:

• You've stopped supplying qualifying digital services to EU consumers.
• You've ceased trading or your company is closing down.
• You've transferred your OSS registration to another eligible EU Member State (where permitted).
• You no longer wish to use the Non-Union OSS scheme.

💡 If you're unsure whether OSS de-registration is required, your hellotax Account Manager can review your situation and advise on the best next step.

2️⃣ What is needed from you

To process your OSS de-registration, hellotax will request some basic information:

• Your company name and registration details.
• Your OSS identification number.
• The reason for de-registration (e.g. ceased trading, no EU digital sales).
• The effective date when you stopped making qualifying supplies.
• Confirmation that all OSS returns have been submitted and any VAT due has been paid.

Depending on your chosen Member State of Identification, additional documentation may be required.

3️⃣ The OSS de-registration process with hellotax

Step 1 – Request submission

Once you confirm your intention to de-register and provide the required information, your hellotax VAT professional prepares the de-registration request.

Step 2 – Submission to the tax authority

Your request is submitted electronically to your chosen EU Member State of Identification using the appropriate OSS procedure.

Step 3 – Processing period

Processing times vary depending on the tax authority and whether additional information is required.

Step 4 – Final OSS return

You must ensure all OSS returns up to the effective date have been submitted and any VAT liabilities have been paid.

This ensures your OSS account is fully up to date.

Step 5 – Confirmation

Once processed, you'll receive confirmation that your OSS registration has been cancelled.

After the effective date, you will no longer be able to submit OSS returns under that registration.

4️⃣ Important notes

⏳ Processing time: Usually several weeks, depending on the tax authority.

📅 Final return required: A final OSS return must be submitted for the last reporting period.

⚠️ Future supplies: If you begin supplying qualifying digital services to EU consumers again, you'll need to register for OSS again or comply with the applicable VAT registration requirements.

5️⃣ What happens after OSS de-registration

Once your de-registration is approved:

• You will no longer submit OSS returns through your chosen EU Member State.
• Your OSS identification number becomes inactive.
• If you resume qualifying EU digital services in the future, a new OSS registration may be required.

6️⃣ Summary Table

💡 Tip: Make sure all OSS returns and VAT payments are completed before requesting de-registration to help avoid delays.