A Dutch turnover tax (fe) fiscal unity cannot participate in the Union scheme of the One Stop Shop (OSS). This is reported by the tax authorities. In the current one-stop-shop system (MOSS), the fee is accepted. Companies that are part of a fe can participate in the new system.
Registration and participation in OSS takes place at the level of the operating company. If an entrepreneur has a fe, registration in OSS takes place with the VAT identification number of the operating company that makes the deliveries. When asked whether the entrepreneur is part of a fe, the applicant must answer ‘no’. If there are several parts within the fe that deliver, he must register them separately.
Source Taxlive.nl
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