Now You're Registered for Non-Union OSS

What You Can Report on Non-Union OSS

Non-Union OSS is only for non-EU businesses, and you can only use it to report B2C sales of services to customers in the EU.

Any sale you make that's eligible for Non-Union OSS has to be reported on your Non-Union OSS return. If you haven't made any eligible sales in a reporting period, you'll still have to file a NIL return, which confirms that's the case.

You can't use Non-Union OSS to reclaim VAT. Instead, you'll need to use an EU refund mechanism or claim it back through your VAT return in the country where you incurred the expense.

Non-Union OSS Filing Frequency and Deadline

Non-Union OSS returns are filed quarterly, on the last day of the month following the reporting period. For example, Quarter 1's Non-Union OSS return is filed on the last day of April.

Failing to meet the filing or payment deadline can result in penalties from both the country where you're registered for Non-Union OSS and the countries where your customers are based. If you receive three reminders for three missed deadlines in a row and still fail to submit those returns, you'll be de-registered and excluded from the scheme.

What's Included on an Non-Union OSS Return

On a Non-Union OSS return, the sales you report are split by the EU countries where your customers are based. The return will show the amount of VAT you owe to each EU country, based on the sales you've reported. You'll pay the total amount in a single payment to the tax authority in the country where you're registered for Non-Union OSS.

Once an OSS return has been submitted, a unique reference number for that return will be issued, which you'll use for the VAT payment. Typically, this number is made up of:

The code for the country where you're registered
Your Non-Union OSS number
The relevant return period

If you need to raise a credit note after an Non-Union OSS return has been filed, you can correct the Non-Union OSS return for the month in which the sale was declared.

What's required for a Non-Union OSS return?

Your Non-Union OSS number
The date the eligible sale was made
The currency
The VAT numbers of your businesses from which the services are supplied (if applicable)

Non-Union OSS returns should be filed in the currency of the country where you're registered. If you need to convert currencies, you need to use the exchange rate published by the European Central Bank on the last date of the reporting period.

For each EU country where you have customers, you'll also need:

The taxable amount split by VAT rate (Standard/Reduced)
The total VAT payable for the sales declared on Non-Union OSS

Non-Union OSS VAT Payments

You should pay the VAT due for a period when the return is submitted, at the latest by the last day of the month following the reporting period. There aren't any payment plans or deferred payment options available for Non-Union OSS.

You'll get reminders from us and the tax authority if you miss the deadline.

Record Keeping

You'll need to hold onto the information used to compile your Non-Union OSS return for 10 years from the end of the year in which the sales were made, even if you deregister for the scheme in the meantime. For example, you'll need to keep the sales data for March 2025 until the 1st of January 2036.

If you're audited by a tax authority, you'll need to be able to present all this information, so keep it secured and organised.

Deregistering from Non-Union OSS

If you decide you no longer need your Non-Union OSS registration, tell us as soon as you're sure. We'll need to tell the Tax Authorities at least 15 days before the start of the next quarter, or you'll have to file a return for that quarter as well.