Since July 1, 2021, the one-stop shop system, also known as the One-Stop-Shop (OSS), has been active in Europe. However, we still regularly receive questions about this registration process. To make it as clear and simple as possible, here is a brief explanation, including accompanying screen shots.
Is the One-Stop Shop the same as the one-stop system?
Yes, this is the same thing. The new e-commerce regime applies across the EU. Although the terms“The Union One-Stop-Shop,”“Union One-Stop-Shop” and“Union One-Stop-System” are used interchangeably, they have the same meaning.
They all point to one central place where you can remit VAT for cross-border sales within the EU, without necessarily needing registration in the relevant EU country.
Voluntary registration, mandatory VAT payment
Signing up for the OSS is voluntary, but remitting VAT is a legal obligation. If you have to remit foreign VAT, the OSS scheme usually makes the VAT process much easier. In fact, when you use the OSS, you no longer need VAT registration in each country where you sell.
Note that if you have stock in another EU country, you still need VAT registration there. In this article you will find more information about the One Stop Shop.
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The registration process
Register for OSS through‘My Tax Business‘. Please note that this cannot be done through the ‘old portal’. Always logged in through the “old portal” before this.
Do you have a sole proprietorship? Then you can log in with your DigiD. Do you have a limited liability company? Then you must log in with eRecognition.
eHerkenning is a login tool used by the Internal Revenue Service and Customs, among others. eRecognition is similar to DigiD, but for businesses. It is safe and easy to use. With 1 personal eRecognition login key, you can access over 400 organizations. For the Internal Revenue Service, you need at least eRecognition level 3. The vendors for eRecognition can be found here: https://www.eherkenning.nl/leveranciersoverzicht.
Step 1. Log in to‘My Tax Business‘
Step 2. Go to “E-commerce” and start registration. Once you have completed the registration, you will see it in the “Submitted Requests.
Step 3. Go through the registration process.
Usually a registration is processed in the system within 1 week, so about 2 weeks after the registration process you will receive a letter from the Tax Office confirming the registration.
With this short step-by-step plan, registering for the One Stop Shop should work.
How Staxxer can help
Want to make sure everything is done right in terms of VAT? Then Staxxer can help you: we apply for VAT numbers and do VAT returns throughout Europe. Also One Stop Shop registrations and returns. Schedule a no-obligation meeting, and we’ll see which tax picture best suits you and your business.