Non-Union OSS Scheme

Non-Union One Stop Shop (OSS)

Selling services to the EU? Whether you’re running a virtual fitness class or selling eBooks, Non-Union One Stop Shop (OSS) makes the VAT easy, and we make Non-Union OSS simple.

3 Steps to Simple VAT on Services to EU Customers

Step 1

Pick an EU country where you’d like to register for Non-Union OSS

Step 2

Update your website to include your customers local VAT rate in your listed prices

Step 3

Sell your services to EU customers, and file a return once a quarter

Non-Union OSS changed January 1st 2025

Starting this year, online services involving human interaction from the provider will be subject to VAT based on the customer’s location. This means that services like virtual events will have VAT applied to them based on where in the EU the consumer is establised. Non-Union OSS is the easiest way for non-EU businesses to sell their services to their EU customers.

What is Non-Union OSS?

Non-Union OSS is an EU VAT scheme that allows non-EU companies to sell their services to customers all over the EU on a single OSS return. It has two sister schemes: Import One Stop Shop (IOSS) and Union One Stop Shop (Union OSS).

What do I need to do once I’m registered for Non-Union OSS?

Once you’re registered for the scheme, you’ll need to charge your customers their local VAT rate. Then you’ll need to file a quarterly Non-Union OSS return and pass the VAT you collected to the tax authorities. If you haven’t sold any services to EU customers in a particular quarter, you’ll still need to file a return.

Want to start selling branded Yoga mats to the attendees of your virtual classes? You can register for VAT to cover sales that don’t fall under the Non-Union OSS scheme and still use it to report your services.

What is VAT MOSS?

VAT Mini One Stop Shop (MOSS) was the old way the EU handled VAT on digital services. For EU sellers, One Stop Shop (OSS) now covers the supply of all B2C goods and services. That means that companies based in the EU can sell their goods and services to customers in other EU countries on one OSS return.

If your company is based outside the EU, you can instead use Non-Union OSS to report your sales of digital goods and services.

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Very good and competent VAT services “I used SimplyVAT to register for VAT and OSS. Sending sales data from Shopify via API worked without problems. Setup was easy, onboarding excellent, questions answered quickly and competently. My experience with all team members was also flawless.”

Can I register for Non-Union OSS?

If your business is based outside the EU and you’re selling services to EU customers, you can register for Non-Union OSS. The scheme only covers business-to-consumer (B2C) transactions, so if your target market is mostly other businesses, you might not need it.

Take our 30 second quiz and find out if Non-Union OSS is the right One Stop Shop scheme for your business.

What services are covered by Non-Union OSS?

Non-Union OSS only covers business-to-consumer transactions (B2C).
If you’re providing these services to other businesses, you don’t need this scheme.

Electronically supplied services

Telecommunication Services

Broadcasting Services