OSS One Stop Shop Ireland, one return for every EU country you sell to
Sell to consumers in other EU countries and each one has its own VAT rate. The One Stop Shop lets you declare all of it to Revenue, once a quarter, instead of registering country by country. We register you, check your VAT set-up and file the return.
- One registration on ROS
- One quarterly return
- One payment to Revenue
- Records kept for 10 years
Without OSS, every country wants its own registration
When you sell to a consumer in another EU country, that country’s VAT rate applies to the sale. Do that in ten countries and you would be registered, filing and paying in ten places.
OSS removes that. You register once with Revenue, report every country on one return and make one payment. Revenue then passes the VAT on to the countries concerned.
Your sales to customers in Ireland do not move. They stay on your normal VAT3 return.
OSS at a glance
- Who it is forBusinesses established in Ireland that sell to consumers in other EU countries
- Where you registerThe VAT OSS section of Revenue Online Service (ROS)
- Your OSS numberThe same as your Irish VAT number
- Is it compulsory?No. It is an option that saves you registering abroad
- What it does not coverIrish sales, and sales to businesses
Four figures worth knowing
EU-wide sales threshold
Sets the VAT rateDistance sales of goods plus telecoms, broadcasting and electronic services to consumers in other EU countries, added together. Over it, the customer’s country VAT applies.Returns a year
QuarterlyOne OSS return for each calendar quarter. The VAT is paid when the return is filed.Years of records
From 31 DecemberCounted from the end of the year of each sale. Revenue can ask for them electronically.Registration
On ROSYour OSS number is your Irish VAT number, so there is no extra number to manage.Three schemes, three different sellers
People mix these up. Pick the tab that matches how you sell.
Union scheme
For businesses established in Ireland or another EU country that sell to consumers in other EU countries. This is the one most Irish online sellers need.
- Covers distance sales of goods, and services taxed where the consumer is
- Register in the VAT OSS section of ROS
- One return and one payment each quarter
- Domestic Irish sales stay on the VAT3
Non-Union scheme
For businesses established outside the EU that sell services to consumers in the EU. They register in one EU country and report all of those sales there.
- Services only, not goods
- One registration instead of one per country
- Quarterly return
- Not for businesses established in the EU
Import One Stop Shop
For goods worth €150 or less sent from outside the EU to consumers in the EU. It is a separate registration with its own return. Read more on our Import One Stop Shop page.
- Parcels of €150 or less
- VAT charged at checkout, so no import VAT at the door
- Monthly return, not quarterly
- Separate from the Union scheme
From first EU sale to filed return
When the OSS return and payment are due
The VAT is paid when you file. Miss it and you are chasing Revenue and several countries’ rules at once.
Where each sale gets reported
- Goods sold to consumers in other EU countries
- Services to consumers that are taxed in the customer’s country, such as digital services
- Goods sent to consumers in Northern Ireland
- Sales in Ireland, including to Irish consumers
- Your input VAT on purchases
- Sales to VAT-registered businesses in other EU countries
- EU sales to businesses, goods and services
- Needs the customer’s valid VAT number
- Filed as well as the VAT3, not instead of it
What to keep for every sale
Three OSS myths
Questions about OSS
Short, plain answers to what sellers ask us most.
What is the One Stop Shop?
OSS is an EU scheme that lets you declare and pay VAT on sales to consumers in other EU countries through one registration in your own country. In Ireland you register and file through Revenue Online Service (ROS).
Do I have to use OSS?
No. It is optional. Without it you would register for VAT in each country where you owe VAT and file there. Most sellers find one Irish return far simpler.
When is the OSS return due?
Quarterly. The return and payment are due by the end of the month after each quarter: 30 April, 31 July, 31 October and 31 January.
Does OSS cover sales to businesses?
No. OSS is for sales to consumers. Sales to VAT-registered businesses in other EU countries go on your VAT3 and VIES returns.
What if I sell in sterling or dollars?
The OSS return is in euro. Convert each sale at the European Central Bank rate for the last day of the return period.
How do I correct a mistake?
Correct it in a later OSS return rather than changing the one you already filed.
How long do I keep records?
Ten years, counted from 31 December of the year of the sale. They must be available electronically if Revenue asks.
Related services
Selling to EU consumers from Ireland?
Tell us what you sell, where your customers are and which platform you use. We will tell you whether OSS makes sense for you and what registration involves.
- What you sell and where your customers are
- Your sales to other EU countries so far
- The platform or marketplace you sell on
- Your current VAT registration details
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625