MARKET ACCESS / OSS VAT
How does a brand handle VAT across the 27 EU member states?
Under the EU One-Stop-Shop scheme, a single OSS registration covers VAT obligations on cross-border sales across the 27 EU member states. EFC handles this as OSS VAT run inside its operation, so a non-EU brand meets its VAT obligations across the single market through one registration as orders ship.
THE MECHANISM
One registration,
the 27 member states,
inside one operation.
The One-Stop-Shop scheme replaces separate VAT registrations in each member state with a single registration that covers cross-border sales across the 27. For a brand selling D2C and marketplace orders into multiple countries, OSS is what keeps the VAT obligations manageable as volume spreads across the single market.
EFC runs OSS VAT as part of the operation that imports, holds, and ships the stock, so VAT is accounted for as orders ship rather than handled as a separate exercise.
OSS works alongside fiscal representation and the bonded warehouse: the goods enter bonded with duty and import VAT deferred, and OSS covers the VAT on the cross-border sales as each order ships out.
THE REACH
One registration reaches every member state behind the same wall.
The 27 member states sit behind one boundary. OSS is the single registration that covers the VAT on cross-border sales across all of it, so the brand never registers country by country.
THE BOUNDARY
Precise about the function.
What it is
- OSS VAT accounted for within the operation, so a non-EU brand meets its cross-border VAT obligations across the 27 member states under one registration.
What it is not
- Not bespoke tax advice or tax planning.
- Not MDR, CE, or device certification.
- The GPSR Responsible Person credential is a separate, consumer-products-only role.
IN ONE SENTENCE
One One-Stop-Shop registration covers VAT obligations across the 27 EU member states,
and EFC runs OSS VAT as part of the operation as orders ship.
Under the EU One-Stop-Shop scheme,
the VAT Directive, Directive 2006/112/EC.
Questions
Frequently asked questions
What is One-Stop-Shop (OSS) VAT?
The One-Stop-Shop scheme lets a business cover its VAT obligations on cross-border sales across the 27 EU member states through a single registration, instead of registering separately in each country. EFC runs OSS VAT as part of its operation, so a non-EU brand meets those obligations through one registration as orders ship.
Does one OSS registration really cover all 27 member states?
OSS is designed so that one registration covers VAT obligations on qualifying cross-border sales across the member states, rather than a separate registration per country. EFC accounts for OSS VAT inside the operation that imports, holds, and ships your stock, so it is handled as orders ship.
How does the OSS single registration sit alongside the bonded warehouse and fiscal representation?
OSS is the single registration that covers VAT obligations on cross-border sales across the 27 member states: that scope is this leaf’s regime. Alongside it, goods enter the bonded warehouse with duty and import VAT deferred until each order ships, and fiscal representation gives the brand the VAT standing it needs inside a member state. The import side and the VAT side are handled inside the same base.
How does OSS VAT relate to selling D2C and marketplace orders?
OSS is built for cross-border B2C sales, which is exactly what D2C and marketplace orders into multiple EU countries are. As those orders ship from inside the single market, OSS covers the VAT obligations across the member states under one registration. The same bonded pool serves a consumer parcel, a marketplace order, and a wholesale pallet.
Is OSS the same as IOSS?
No. OSS (the One-Stop-Shop) covers VAT on cross-border B2C sales of goods already in free circulation inside the EU, which is how orders ship from the bonded base once stock has cleared. IOSS (the Import One-Stop-Shop) is a separate scheme for low-value consignments imported directly to the consumer from outside the EU. Because the EFC model lands stock inside the single market first and then ships domestically, OSS is the scheme that applies to those sales.
Does OSS replace the import VAT on goods coming into the EU?
No. The two are separate points. Import VAT relates to goods entering the EU, and in the bonded model it is deferred until each unit is released to ship; OSS then covers the VAT on the cross-border sale to the customer. One is the import side and one is the sale side, and both are handled inside the same operation so they are not managed as two disconnected exercises.
Is OSS VAT handling the same as tax advice?
No. EFC accounts for OSS VAT within the operation, but it does not provide bespoke tax advice or tax planning. The function is about meeting the cross-border VAT obligations through one registration as part of the running operation.
One VAT registration across the single market.
See how fiscal representation gives your brand its standing, or how goods enter bonded.
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