EU-established businesses, if they elect to use the 'EU OSS' scheme, need to register in the EU member state where they are established.
The EU and non-EU OSS schemes allow a business to register in one single EU member state in order to account for VAT due on services supplied within the EU to non-taxable customers. Only the EU OSS can be used to declare intra-EU distance sales of goods supplied to a member state other than the member state of departure.
Under the OSS, there is no obligation to appoint a fiscal representative, although this may be advisable
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Web page updated on 17 Mar 2025 17:10