The Union One-Stop Shop (OSS) is a single EU VAT return designed to simplify the VAT return process for EU sellers. Extending the scope of the current MOSS scheme, OSS is split into two categories; Union OSS and Non-Union OSS.
You would be forgiven for assuming that the point of difference between the two categories is whether the seller is based in or out of the EU. To some extent it is, but the definitions are largely split between the types of transactions and businesses eligible to use each return.
Source Avalara
Latest Posts in "European Union"
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
- Amazon Phases Out Commingling: New FNSKU Barcodes Reshape Fulfilment and VAT Compliance
- Delayed EN 16931 Standard Leaves Businesses in Limbo – A Call for Urgent Action
- The EU Commission proposes new collaborative measures in view of ViDA
- How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?
