Union scheme (One Stop Shop)
Covers distance sales of goods within the EU carried out by suppliers or deemed suppliers and domestic sales of goods by deemed suppliers (the same scheme also covers cross-border services, out of scope here).
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 | Covers distance sales of goods within the EU carried out by suppliers or deemed suppliers and domestic sales of goods by deemed suppliers (the same scheme also covers cross-border services, out of scope here).Official wordingDistance sales of goods within the EU carried out by suppliers or deemed suppliers (electronic interfaces) Domestic sales of goods by deemed suppliers (electronic interfaces) | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Who can or must use it | Taxable persons established in the EU making intra-Community distance sales of goods, taxable persons not established in the EU making intra-Community distance sales of goods, and deemed suppliers. A non-EU taxable person can use the Union scheme only for supplies of goods within its scope; its Member State of identification is then the Member State where dispatch or transport of the goods begins. Official wordingAny taxable person not established in the EU who carries out intra-Community distance sales of goods; Any taxable person who is a deemed supplier who carries out intra-Community distance sales of goods and/or domestic supplies of goods | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Where to register | vat-one-stop-shop.ec.europa.eu Register electronically in one single Member State, the Member State of identification (for an EU-established business: the Member State where it is established); Member States provide a web portal. Official wordingA taxable person who opts to use one of the OSS schemes is only required to register in one single Member State, the Member State of identification. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Return deadline | Quarterly return, due by the last day of the following month Tax period and deadline as stated: the return and payment are due by the end of the month following the tax period. Official wordingThe tax period is the calendar quarter for the non-Union and Union scheme and the calendar month for the import scheme. The One Stop Shop VAT return (and accompanying payment) is required to be submitted by the end of the month following the tax period covered by the return. | vat-one-stop-shop.ec.europa.eu read 2026-10-06 |
| Returns and deadlines | Included in the subscription. See the subscription | — |
| Steps | Not stated The official pages consulted describe registration information and rules but do not give a numbered step list for the Union scheme. | — |