Work with One Stop Shop (OSS)

As from 1 July 2021 MOSS (Mini One Stop Shop) will be replaced by OSS (One Stop Shop).

OSS applies to you who are selling goods and services to private individuals in other EU countries. In this context goods refer to goods transported from one EU country to another and services refer to services that can be performed remotely.

These types of goods and services must be taxed in the country of the buyer and you as seller are responsible for paying the VAT. To make it easier to do the VAT reporting, Belastingdienst has introduced a new e-service called One Stop Shop (OSS). Read more at the Belastingdienst.

If you are registered for OSS , you submit your VAT report and pay your VAT to Belastingdienst. Belastingdienst ensures that the VAT is paid to the relevant country. The special VAT report for OSS is a separate report where you only report turnover from the goods and services indicated above. The OSS VAT report is not part of the regular VAT report.

If you are already registered for MOSS, you do not have to register again for OSS. This is handled automatically and your identification number will be the same as before.

The steps below summarise the flow of invoicing goods and services for OSS in Visma eAccounting Standaard:

  1. Enable settings for OSS
  2. Create invoice with OSS
  3. Create an OSS report for reporting to Belastingdienst