OSS (One Stop Shop) is a single window for VAT on sales to consumers in other EU countries. The regime has been in force since 1 July 2021 and lets you report VAT of all EU countries in a single return in the Czech Republic.
Why OSS exists
If you sell goods or services to private individuals in the EU, you generally have to charge VAT at the rate of the customer’s country. Previously this meant registering in each country. OSS simplifies this: registration and reporting are done with the Czech tax office, and the tax is distributed to the countries automatically.
The OSS threshold
If your distance sales to consumers in other EU countries do not exceed the common EU threshold (EUR 10,000 per year), you can apply your own country’s rate. Once the limit is exceeded, you must charge VAT in the customers’ countries. You can also use OSS voluntarily to simplify accounting.
How to register
- Decide whether you need VAT payer status in the Czech Republic: for OSS you must be a VAT payer or an identified person.
- File an application to join the OSS regime with the Czech tax office.
- After registration, file quarterly OSS returns and pay the tax in a single payment.
The return for a quarter is due by the end of the month following the quarter. All amounts are reported by country and rate.
What records to keep
Data on goods sold, delivery locations and VAT rates must be kept for the statutory period and presented at the tax office’s request.
How we help
We check whether you need OSS, prepare the registration and file the returns. If you trade goods from non-EU countries you will also need an EORI number and, if needed, VAT registration.
