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"
- VAT Concepts Explained: Navigating VAT/GST Exemptions for Financial Services: Global Perspectives, EU Case Law & Best Practices
- EU Council Advances Proposal to Grant EPPO and OLAF Access to VAT Data Across Member States
- ECJ/General Court VAT Cases – Pending cases
- ECJ & General Court VAT Cases decided in 2026
- ECGT Directive: Key Impacts and Compliance Steps for UK Businesses Selling to the EU
