Our OSS Services:
Our OSS (One Stop Shop) Services simplify your EU VAT compliance by managing all reporting through Estonia — no need for multiple registrations across member states. From registration and quarterly filings to rate management, record-keeping, and audit support, we handle every detail with precision.
Whether you sell goods or digital services to EU consumers, our experts ensure your OSS reports are accurate, compliant, and always submitted on time — helping your business stay efficient and penalty-free.
- OSS Scheme Registration in Estonia
- Quarterly OSS Return Preparation & Submission
- Multi-Country VAT Rate Management
- OSS Compliance & Record-Keeping
- EU Consumer Sales Analysis
- OSS Audit Support
LKS Consult
Everything OSS in One Place
What is the OSS (One Stop Shop) Scheme?
The One Stop Shop is an EU-wide VAT simplification scheme that allows businesses to register, declare, and pay VAT on cross-border B2C sales through a single member state—instead of registering for VAT in every EU country where you have customers.
How OSS Works:
Instead of dealing with 27 different tax authorities, you:
- Register for OSS once (through Estonia)
- Submit one quarterly return covering all EU countries
- Make one payment that’s distributed to relevant member states
- Keep records in one location
What OSS Covers:
- Digital services to EU consumers (software, apps, e-books, online courses)
- E-commerce sales of goods under distance selling thresholds
- Telecommunications and broadcasting services
- B2C services where the customer is located in another EU country
When Do You Need OSS Registration?
You Must Use OSS If:
Digital Services & E-Services:
- Selling software, SaaS, or apps to EU consumers
- Offering online courses, webinars, or digital content
- Providing streaming services or downloads
- Operating digital marketplaces or platforms
E-Commerce Distance Sales:
- Your annual EU goods sales exceed €10,000
- You want to avoid registering for VAT in each country separately
- You’re selling from outside the EU into the EU
- You’re using fulfillment centers across multiple EU countries
Telecommunications & Broadcasting:
- Providing telecom services to EU consumers
- Broadcasting or media streaming services
- Radio or television services
OSS vs. Traditional VAT Registration
Understanding the Difference:
When selling to consumers across the EU, you have two options: register for OSS through a single member state, or register for VAT separately in each country where you have customers. The differences are significant.
Number of Registrations:
With the OSS scheme, you need just one registration in Estonia that covers all 27 EU member states. With traditional VAT registration, you’d need to register separately in each country where you sell—potentially up to 27 different registrations, each with its own application process, requirements, and tax authority.
Filing Requirements:
OSS requires only one quarterly return that covers all your EU sales. Traditional registration means filing separate monthly or quarterly returns for each country—that’s potentially 27+ different tax returns with different formats, deadlines, and requirements.
Payment Process:
With OSS, you make one single payment that the Estonian Tax Board distributes to the relevant member states. Traditional registration requires you to make separate payments to each country’s tax authority, often in different currencies and through different banking systems.
Administrative Complexity:
The OSS scheme dramatically reduces administrative burden—you deal with one tax authority, one portal, one set of rules. Traditional registration means navigating 27 different tax systems, dealing with multiple authorities, and managing significantly more paperwork and compliance tasks.
Language Requirements:
OSS in Estonia can be managed in Estonian or English. Traditional registration requires dealing with tax authorities in up to 27+ languages, with documents, correspondence, and support often only available in the local language of each country.
Cost Implications:
OSS keeps compliance costs low—one registration fee, one set of accounting processes, minimal administrative overhead. Traditional registration means paying for multiple registrations, higher accounting fees due to complexity, potential need for local tax advisors in multiple countries, and significantly increased administrative costs.
Our Complete OSS Management Services
Eligibility Assessment:
- Analysis of your business model and sales structure
- Determination if OSS is the right scheme for you
- Review of existing VAT registrations across the EU
- Identification of potential complications or requirements
Registration Process:
- Preparation of all required documentation
- Completion of OSS registration application
- Submission through Estonian Tax and Customs Board
- Receipt of OSS identification number
- Configuration of your invoicing and accounting systems
Post-Registration Setup:
- Guidance on invoice requirements for EU consumers
- Setup of VAT rate tracking by country
- Implementation of sales recording procedures
- Training on OSS compliance obligations
- Integration with your e-commerce or payment platforms
Timeline: OSS registration typically takes 5-10 business days from submission.
Quarterly OSS Return Preparation
Estonian OSS returns must be submitted by the last day of the month following each quarter (April 30, July 31, October 31, January 31).
Our OSS Return Process:
Data Collection & Validation:
- Gathering sales data from all EU member states
- Verification of customer locations (using IP addresses, billing addresses, etc.)
- Identification of B2C vs. B2B transactions
- Separation of OSS-covered vs. standard VAT sales
- Review of refunds, credits, and adjustments
Country-Specific VAT Calculation:
- Allocation of sales by customer’s member state
- Application of correct VAT rate for each country
- Calculation of VAT due per member state (rates vary from 17% to 27%)
- Accounting for digital product vs. service classifications
- Special rate application for e-books, newspapers, etc.
Return Preparation & Submission:
- Completion of quarterly OSS return (KMD INF-OSS form)
- Breakdown of VAT payable to each EU country
- Electronic submission to Estonian Tax Board
- Payment calculation and transfer instructions
- Confirmation and archiving of submitted returns
What We Track:
- 27 different EU VAT rates across member states
- Country-specific rates for different product types
- Threshold monitoring in each country
- Currency conversions when applicable
- Changes in EU VAT legislation
OSS Compliance Management
Record-Keeping Requirements:
- Maintenance of all transaction records (10-year retention requirement)
- Customer location evidence documentation
- Invoice and payment record organization
- VAT calculation worksheets and supporting data
- Audit trail creation for tax authorities
Rate Monitoring & Updates:
- Tracking VAT rate changes across all 27 member states
- Updates on product classification changes
- Notification of new EU VAT rules and directives
- Quarterly compliance newsletters
- Immediate alerts for urgent changes
Threshold Management:
- Monitoring of €10,000 distance selling threshold
- Tracking of country-specific thresholds
- Alerts when approaching registration requirements
- Analysis of whether OSS remains optimal
- Recommendations for structural changes
Multi-Platform Coordination:
- Shopify, WooCommerce, Amazon integration
- Stripe, PayPal payment gateway reconciliation
- Subscription platform data extraction
- Multiple sales channel consolidation
- Automated data feeds where possible
OSS Audit Support & Dispute Resolution
If the Estonian Tax and Customs Board or any EU member state initiates an OSS audit:
Audit Representation:
- Serving as your primary contact with tax authorities
- Preparation of all required documentation
- Response to information requests
- Explanation and defense of VAT positions
- Translation of documents when needed
Documentation Provision:
- Complete transaction records
- Customer location evidence
- VAT calculation methodologies
- Proof of correct rate application
- Supporting contracts and agreements
Dispute Management:
- Handling disagreements over VAT treatment
- Negotiating with multiple tax authorities
- Challenging incorrect assessments
- Resolving cross-border complications
- Minimizing penalties and interest
Ready to start?
Leave us request and we will make proposal
Why Choose Estonia for Your OSS Registration?
Business-Friendly Environment:
- Simple, digital-first registration process
- English-language support available
- E-residency compatible for remote entrepreneurs
- Modern, accessible tax portal
- Responsive tax authority
Cost-Effective:
- No additional OSS registration fees
- Competitive accounting and compliance costs
- Lower overall administrative burden
- Efficient quarterly (not monthly) filing
Strong Digital Infrastructure:
- Fully online submission process
- Secure digital signature capabilities
- API access for automated data exchange
- Integration with accounting software
- Mobile-friendly tax portal
EU Member Since 2004:
- Stable, reliable EU member state
- Full participation in EU VAT schemes
- Recognized and respected by all EU authorities
- No additional scrutiny compared to larger countries
Creating Success
Why Choose LKS Consult for OSS Management?
Whether you’re a small business owner seeking guidance on tax optimization, a startup in need of comprehensive financial planning, or a large corporation looking for strategic financial insight, our team of accountants is here to support you every step of the way.
E-Commerce & Digital Business Focus
Deep experience with Shopify, WooCommerce, and major platforms
Understanding of digital product classifications
Knowledge of marketplace facilitator rules
Expertise in subscription and SaaS models
Dropshipping and fulfillment center VAT expertise
EU-Wide VAT Knowledge
Stay current with VAT rates in all 27 member states
Monitor changes in digital services legislation
Understand country-specific product classifications
Navigate differences between EU countries
Manage audits from multiple jurisdictions
Zero Missed Deadlines
100% on-time submission record
Systematic quality control processes
Advance deadline reminders
Backup systems for data security
Never missed an OSS quarterly deadline
Successful OSS Implementations
Helped 150+ businesses transition to OSS
Managed €50M+ in OSS-reported sales
Supported businesses in 20+ industries
Handled complex multi-platform setups
Resolved numerous OSS audits successfully
Available in Your Language
Estonian, English, Russian, Spanish
Clear explanations of complex VAT rules
Direct communication with Estonian Tax Board
Translation of correspondence and documents
Support for international teams
Efficient, Automated Processes
API integration with major e-commerce platforms
Automated data extraction and validation
Real-time VAT rate updates
Digital document management
Secure cloud-based collaboration
All your OSS needs, handled in one place — accurately, efficiently, and on time.
Who Needs Our
OSS Services?
E-Commerce Businesses
Online Retailers:
- Selling physical goods to EU consumers from Estonian company
- Operating across multiple EU marketplaces
- Using fulfillment centers in different countries
- Exceeding €10,000 in annual EU sales
Dropshipping Operations:
- Coordinating suppliers and customers across borders
- Managing VAT on behalf of non-EU suppliers
- Navigating complex place-of-supply rules
Digital Service Providers
SaaS & Software Companies:
- Subscription-based software platforms
- Mobile apps sold to EU consumers
- Cloud services and hosting
- Digital tools and utilities
Online Education & Content:
- Online courses and e-learning platforms
- Webinars and virtual training
- Digital downloads (e-books, templates, resources)
- Membership sites and content subscriptions
Creative & Media Services:
- Stock photos, videos, and audio
- Graphic design templates
- Music and podcast distribution
- Streaming content platforms
Professional Services
Consulting & Coaching:
- Online consulting services to EU individuals
- Virtual coaching and mentoring
- Digital marketing services
- Remote professional services
Essential
OSS Obligations
Invoice Requirements:
- Must show customer’s country
- Should indicate VAT rate applied
- Must include your OSS VAT identification number
- Should clearly state “VAT included” for B2C pricing
- Must be issued at time of service or delivery
Customer Location Evidence:
You must hold at least two pieces of non-contradictory evidence:
- Billing address
- IP address or location of customer’s device
- Bank details (location of bank account)
- Mobile country code (for telecom services)
- Location of fixed land line
Record Retention:
- All OSS records must be kept for 10 years
- Must be available electronically
- Can be requested by any EU member state
- Must be provided within 20 days of request
- Records must be in format acceptable to authorities
Currency & Exchange Rates:
- Sales in non-EUR currencies must be converted
- Use ECB (European Central Bank) exchange rates
- Apply rate in effect on date of supply
- Document the rates used in your records
Common OSS Questions
Yes! The OSS scheme is available to:
- EU-based businesses (using their local OSS portal)
- Non-EU businesses selling to EU consumers (using non-Union OSS)
- E-residents with Estonian companies
We help non-EU businesses register through Estonia’s OSS system.
You must register for OSS from the first day of the month following when you exceed the threshold. For example, if you exceed €10,000 on June 15, you must be OSS-registered by July 1.
We monitor your thresholds and proactively advise you before you reach the limit.
Yes, the OSS scheme covers both:
- Services: All digital/electronic services, telecoms, broadcasting
- Goods: Distance sales below country-specific thresholds (usually €10,000)
One OSS registration covers both types of transactions.
B2B sales are NOT reported through OSS. For B2B sales:
- Customers self-account for VAT (reverse charge)
- You charge 0% VAT
- Report these sales in your regular Estonian VAT return (not OSS)
- Submit EC Sales Lists for intra-community supplies
We manage both your standard VAT and OSS returns to ensure nothing falls through the cracks.
No! That’s the whole point of OSS. You register once (in Estonia, through us) and that single registration covers all 27 EU member states.
Even though you’re registered in Estonia, any EU member state can audit your OSS transactions related to their country. We represent you in these audits and coordinate with both Estonian and foreign tax authorities on your behalf.
Yes, you can voluntarily deregister at the end of any quarter. However, you must remain in OSS for at least 2 quarters after registration. We handle the deregistration process and any final returns required.
This creates complex VAT scenarios because:
- Goods and services have different place-of-supply rules
- B2B and B2C sales are treated differently
- Different VAT rates may apply
We analyze your specific situation and ensure correct VAT treatment for each transaction type.
For OSS, you must maintain for 10 years:
- All invoices issued
- Proof of customer location
- Evidence of supplies made
- Any corrections or adjustments
- Currency conversion calculations
We organize and archive all OSS-related documents for you.
Yes! This is common. If you’re currently registered in multiple EU countries, we can help you:
- Deregister from those countries
- Register for OSS in Estonia
- Transfer historical data
- Simplify your compliance
This typically saves significant time and money in ongoing compliance costs.
