What you need to know about the new One-Stop-Shop!
The One-Stop-Shop (OSS) system offers entrepreneurs the possibility to register for VAT purposes in only one Member State (=Member State of identification) and to declare certain supplies to private individuals in other Member States covered by the respective special scheme via this Member State and to pay the VAT. The tax paid is then subsequently forwarded by the Member State of identification to the respective Member State.
Until now, the possibility of using the Mini-One-Stop-Shop (MOSS) was reserved for entrepreneurs who provided electronically supplied other services, telecommunications, television and radio services to private individuals resident in the EU. This special regulation will be extended to other services as of July 1, 2021, and the previous Mini-One-Stop-Shop will be merged into the new One-Stop-Shop regime. An already existing registration to the MOSS will remain valid and MOSS participants will automatically become EU-OSS participants.
The use of an OSS is (still) optional. However, regulations, such as tax exemption for certain imports, will be linked to the use of an OSS.
Registration for the use of the OSS takes place via FinanzOnline and has already been possible since 1.4. A valid VAT Identification number must be available for this purpose.
A tax group fo VAT purposes (Organschaft) may only use one VAT number for the registration for the EU OSS, namely that of the controlling company (Organträger). If the controlling company is located abroad, the VAT number of the economically most important part of the company in Austria must be used. Permanent establishments of the domestic tax group parent or the domestic tax group companies are considered as independent companies for the purposes of the EU-OSS.
The Austrian Ministry of Finance has provided test environments for the various One-Stop-Shops so that the uploading of the declaration XML can be tested at https://www.usp.gv.at/steuern-finanzen/umsatzsteuer/Umsatzsteuer-One-Stop-Shop.html%22.
However, input taxes for services declared and paid via an OSS must still be claimed in the assessment or refund procedure in the respective member state (in Austria via FinanzOnline).
As of 1.7.2021, the following One-Stop-Shops (OSS) will therefore be available at a glance:
The EU-OSS can be used in the following cases:
Traders established in the EU for services they supply to private individuals in the EU,
Traders and electronic platforms for intra-EU mail order transactions, regardless of whether they have an establishment in the EU; and
Electronic platforms that support supplies by third country traders and, as a result, become taxable persons for domestic supplies if the beginning and end of that supply are in the same Member State.
If your company decides to use the EU-OSS, all transactions covered by the EU-OSS regime must subsequently be declared via it.
Registration for EU-OSS must take place in the member state in which the company has its registered office or permanent establishment (member state of identification).
In the EU-OSS, the mail order sales must then be broken down per Member State and the applicable tax rate must be stated.
The use of the EU-OSS is particularly attractive for those entrepreneurs who supply goods or services to private individuals in other member states, as registration in these countries is no longer necessary.
However, VAT for services to private individuals can only be declared via the EU-OSS for those Member States in which the entrepreneur is not established.
2 Import One-Stop Shop (IOSS)
Traders who carry out mail order import transactions where the individual value per shipment does not exceed EUR 150 then have the option of being registered for VAT purposes in only one Member State and declaring and paying the VAT due in all Member States for the mail order transactions via the Import-One-Stop-Shop (IOSS) in this state.
A trader may use the special IOSS scheme if:
- he has his business or a permanent establishment in a member state of the EU, OR
- he/she is represented by a trader established in the EU (fiscal representative).
If the IOSS is used, all mail order import transactions in the EU where the individual value of the goods does not exceed EUR 150 must be declared via the IOSS. The use of the IOSS can therefore not be limited to individual Member States.
3 Non-EU IOSS
The non-EU OSS can only be used by entrepreneurs established in a third country for services to private individuals in the EU. The prerequisite for the use of the non-EU-OSS is that the entrepreneur
- does not have an establishment in the EU,
- provides services to private individuals in the EU, and
- is not subject to a block in any member state.
Subsequent transactions can be reported and paid via the One-Stop-Shop (OSS) in Austria for the entire EU as of 1.7.2021:
|EU-Entrepreneurs:||registration not possible||Import e-commerce sales up to max. EUR 150
(optionally through an agent)
< Intra-community e-commerce turnover
< Domestic supplies through online platform
|Third country entrepreneurs||B2C Services||Import e-commerce sales up to max. EUR 150
(only with representative)
|< intra-community e-Commerce sales
< Domestic deliveries through online platforms
*Services can only be declared in the EU OSS if the entrepreneur is not established in the Member State where the service is provided.
If you have questions regarding the corrent VAT changes, please contact our tax experts!