Ordinary VAT registration in a Member State
Without the OSS schemes, a supplier would be required to register in each Member State in which it supplies goods or services to its customers.
The table shows what the official pages state, with the wording and the date we read it. A row marked "Not stated" means the pages we read do not say; it does not mean there is no rule.
What the official pages state
| Question | What the official page states | Source |
|---|---|---|
| What it covers | Without the OSS schemes, a supplier would be required to register in each Member State in which it supplies goods or services to its customers.Official wordingWithout the OSS schemes, the supplier would be required to register in each Member State in which he supplies goods or services to his customers. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Who can or must use it | Not stated Conditions for national registration are set by each Member State; not stated at EU level in the pages consulted. | — |
| Where to register | Not stated Done with each national tax authority; no EU-level page was read. | — |
| Return deadline | Not stated No return deadline for this scheme is stated at EU level on the pages we read. | — |
| Returns and deadlines | Not stated National rules; not covered here. | — |
| Steps | Not stated National rules; not covered here. | — |