The glossary to understand and take action

OSS — VAT One Stop Shop

A scheme allowing VAT on certain covered transactions carried out for consumers in the European Union to be declared and paid in one Member State.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

The Union, non-Union and import schemes have different scopes. The OSS does not turn all sales into a domestic transaction and does not replace every local obligation. The seller must keep data by transaction flow and by country to apply the appropriate scheme.

In your file

What this changes in practice

The OSS simplifies certain VAT obligations relating to cross-border transactions within its scope. It does not cover all sales or all national obligations. The available schemes, the place of taxation and the transactions to be reported must be distinguished. Tracking sales by country, applicable rates and corrections remains necessary even when a one-stop shop is used.

A scenario to help you understand

Educational example

A trader sells remotely to private individuals in several Member States. They review the appropriate scheme and organise sales data by destination.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier les opérations éligibles
  • Distinguer OSS et obligations nationales
  • Conserver un suivi par pays

The practical question

Find out more

L’OSS supprime-t-il toutes les immatriculations TVA à l’étranger ?

Le guichet couvre certaines opérations dans un périmètre déterminé. Des stocks, ventes locales ou autres situations peuvent créer des obligations distinctes. Décrivez les flux réels avant de conclure. Le suivi doit séparer les opérations déclarées via OSS de celles relevant d’autres déclarations, sans supposer qu’un guichet unique résout tous les cas internationaux.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.ConsumerA consumer is a natural person acting for purposes outside their professional activity, within the applicable definition.VAT returnThe VAT return reports transactions and tax amounts to the AED according to the regime assigned to the taxable person.VAT exemption schemeA scheme subject to conditions that exempts covered transactions from charging VAT, without granting the right to deduct the corresponding VAT on purchases.Credit noteA document that reduces or cancels all or part of an invoice by identifying the transaction and the correction.

Put it into practice

Explore further with our guides

Practical guideOSS portal: preparing VAT for distance sales

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.