Non-Union One Stop Shop Scheme (OSS)
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Non-Union One Stop Shop Scheme (OSS)

Do you supply services to consumers in the EU?

As of 1 July, new VAT rules will come into effect for distance sales of goods (B2C) and cross-border supplies of services (B2C), replacing the existing cross-border business-consumer rules.

The Mini One Stop Shop (MOSS), which was put in place on 1 January 2015 was only available to EU businesses. UK businesses moved onto the Non-Union OSS from 1 January 2021.

This factsheet provides details of the Non-Union One Stop Shop Scheme (OSS) and answers some of the key questions you may be asking.


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