There are three unified types of registration in the EU:
- Union OSS
- Non-union OSS
- IOSS
All three schemes are optional – there is no obligation to register, but you may choose to do it. The alternative may be to get a VAT number in each country.
Union OSS number – this number can be used by both EU and non-EU sellers to be able to declare sales of goods to customers in the EU. The main difference from the IOSS number is that goods at the moment of sale are in the territory of the EU. European business can get an OSS number in the tax office where the head office is established.
Non-EU sellers can choose a country for OSS registration from countries where they store goods or have a supplier. Non-EU sellers can declare intra-community sales of goods in the union OSS VAT return. But EU sellers can declare in OSS return not only sales of goods but sales of services as well. If you have questions about what registration to choose you can ask our tax expert and they will help you to choose.