One Stop Shop (OSS)


OSS is accessible after log into Intervat.
 

One Stop Shop (OSS)

  • What is the One Stop Shop (OSS) and who can use it?

    On the 1 July 2021, the OSS application or One Stop Shop will replace the MOSS application (Mini One Stop Shop) and will allow taxable persons to declare all taxable transactions provided by the new OSS schemes.

    OSS is intended for taxable persons who carry out:

    • supplies of telecommunications services, radio and television broadcasting services and electronically supplied services to non-taxable persons in Member States (transactions already covered by the MOSS),
    • other B2C supplies of services,
    • intra-EU distance sales of goods,
    • certain domestic supplies of goods,
    • distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150.

    Depending on the type of taxable transaction, you should declare them under one of the three OSS special schemes:

    • the Non-Union scheme,
    • the Union scheme,
    • the Import scheme.

    These three schemes are applicable to taxable persons established within or outside the European Union, who carry out different taxable transactions for non-taxable persons (final consumers) in the European Union.

    OSS allows taxable persons to choose a simplified scheme in order to declare and pay, in Belgium (Member State of identification), the VAT due in the different Member States of consumption.

    After choosing one of the three OSS schemes, the taxable persons must use the special scheme in every Member State of consumption concerned and apply it to all supplies to consumers in those Member States.

    All EU Member States will offer a similar system.

    However, the use of OSS remains optional for taxable persons.

  • What can be done via OSS?

    Via OSS, you can:

    • register in one single identification Member State (Belgium)
    • file one single online VAT return per scheme for all concerned supplies in all Member States
    • make a single payment per scheme in Belgium of the VAT due for all these transactions.
  • I am already using MOSS. What steps should I take?

    You have to continue filing, through the Intervat dashboard, your MOSS returns and corrections of MOSS returns related to supplies of services carried out before 1 July 2021.

    From the 3rd quarter 2021, all returns under the OSS schemes must be filed via OSS (EU e-Commerce), accessible from Intervat home page.

    Do your taxable supplies not change with the entry into force of the OSS?

    In that case, you have nothing to do. You will be automatically registered in OSS.

    Should you declare in OSS other supplies than the ones covered by MOSS?

    In that case, you should update your registration details in OSS (EU e-commerce) and register in a new OSS scheme if necessary.

    The update of your registration details must be done directly in OSS (EU e-commerce) and no longer in MOSS.

  • How to register in OSS in Belgium?

    If you fulfil the requirements of one or more of the OSS special schemes, you need to make one registration request per scheme via OSS (EU e-commerce), accessible from Intervat home page.

    As of 1 April 2021, you can already submit your registration request(s), which will be processed as of 1 July 2021.

    If you have already submitted a registration request in the IOSS - import scheme, we will assign you a provisional identification number IMxxxyyyyyyz during the month of June 2021.

    If you need to be represented by an intermediary, they will handle your registration request.

    In this case, your intermediary will also be assigned a provisional identification number INxxxyyyyyyz, allowing him to submit a registration request for you (with the payment of a guarantee per taxable person not established within the European Union).

    These identification numbers will allow you to carry out your first imports under the IOSS scheme as of the 1st of July 2021. After further checks in early July, these numbers can become permanent.

    More information about the registration in the OSS special schemes

  • What is an OSS intermediary?

    An intermediary is a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in the import scheme in the name and on behalf of the taxable person.

    The intermediary represents a taxable person who wishes to use the import scheme.

    He must first be registered as an OSS intermediary in order to handle:

    • the registration of a taxable person in the import scheme,
    • the filing of the OSS VAT returns of the taxable persons,
    • the payment of the VAT due by the taxable person.

    The appointment of an intermediary is mandatory for taxable persons/electronic interfaces wanting to register for the import scheme without being established in the Community or in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Regulation (EU) No 904/2010.

    Taxable persons established in the Community or in a third country with which the Union has concluded such an agreement, may appoint an intermediary if they wish to do so.

  • How to register and act as an intermediary?

    In order to register and act as an OSS intermediary – import scheme in Belgium, you must have established your business in Belgium or have a fixed establishment here if your business is established outside the EU.

    Via the tab “OSS (EU e-commerce)”, accessible from the Intervat home page, you can:

    • register as  OSS intermediary (PDF, 1.1 MB)
    • act as an intermediary, i.e. make a registration or exclusion request of a taxable person for the import scheme, manage their data, file their OSS VAT return …

    The intermediary will be requested to provide a guarantee in order to ensure the recovery of any amount that may become due by the taxable person(s), as taxes, penalties, interest and charges.

    The amount of this guarantee (*):

    • is set at 10% of the balance of taxes due, for a period of twelve calendar months resulting from the OSS - import scheme returns
    • may not be:
      • less than EUR 7 500 or
      • more than one million EUR

    In 2021, the guarantee will be temporarily set by the FPS Finance based on the estimations of the intermediary. It will be finally set at the latest on 30 April 2022.

    The guarantee can be provided in the form of:

    • a cash deposit
    • securities
    • a personal guarantee

      by an insurance company, a bank or a private savings bank, which carries out its activity in Belgium.

    (*) The calculation method of the guarantee is subject to change by 1 July 2021.

  • When and how to submit OSS returns in Belgium and make the payments of the declared VAT?

    You must to submit one OSS VAT return per OSS scheme in which you are registered for the transactions carried out from 1 July 2021.

    Whether or not you have carried out supplies under the scheme, you must submit your OSS VAT return by the end of the month following the tax period covered by the return.

    Union scheme and non-Union scheme

    The returns are due quarterly. The return of each quarter must be submitted by the end of the month following the quarter (April, July, October, January).

    Import scheme

    The returns are due monthly The return of each month must be submitted by the end of the following month.

    If you are represented by an intermediary, he will submit your return.

    The declared VAT must be paid at the latest at the expiry of the deadline by which the return must be submitted, i.e. by the end of the month following:

    • the quarter covered (April, July, October, January) for the Union scheme and the non-Union scheme and
    • the month covered by the return for the import scheme.

The 3 OSS special schemes

  • Non-Union scheme

    The non-Union scheme can be applied for all services to non-taxable persons carried out in a Member State according to the rules on the place of supply.

    Who can use the non-Union scheme in Belgium?

    The non-Union scheme can be used only by taxable persons, which are not established in the Community and choose to register in this scheme in Belgium.

    Examples of services covered by the scheme

    • telecommunications, broadcasting and electronic services
    • services connected with immovable property (renovation work …)
    • transport services
    • services consisting of the admission to cultural, artistic, sporting, scientific, educational events etc.
    • hiring out of means of transport
  • Union scheme

    The Union scheme is applicable to:

    • intra-EU distance sales of goods
    • supplies of goods carried out in a Member State through an electronic interface facilitating those supplies and
    • services supplied by taxable persons established in the Community but not in the Member State of consumption.

    Who can use the Union scheme in Belgium?

    • Taxable persons established in Belgium who carry out intra-EU distance sales of goods and/or supply services to non-taxable customers in other Member States where they do not have a fixed establishment.
    • Taxable persons not established in the EU who carry out intra-EU distance sales of goods from a place of storage in Belgium.
      In order to register, those taxable persons must  be identified for VAT purposes in Belgium through a tax representative (except taxable persons established in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Regulation (EU) No 904/2010, such as Norway, who may get a direct VAT identification).
    • Electronic interfaces established in Belgium or outside the EU and which facilitate (“deemed supplier”) intra-EU distance sales of goods or certain domestic supplies of goods.

    Appointment of the tax representative

    The tax representative will be requested to provide a guarantee in order to ensure the recovery of any amount that may become due by the taxable person(s), as taxes, penalties, interest and charges.

    The amount of this guarantee (*):

    • is set at 10% of the balance of taxes due, for a period of twelve calendar months resulting from the OSS - Union scheme returns
    • may not be:
      • less than EUR 7 500 or
      • more than one million EUR

    In 2021, the guarantee will be temporarily set by the FPS Finance based on the estimations of the tax representative. It will be finally set at the latest on 30 April 2022.

    The guarantee can be provided in the form of:

    • a cash deposit
    • securities
    • a personal guarantee

      by an insurance company, a bank or a private savings bank, which carries out its activity in Belgium.

    (*) The calculation method of the guarantee is subject to change by 1 July 2021.

    EUR 10 000 threshold applicable in order to determine the place of supply

    As of 1 July 2021, the EUR 10 000 threshold, introduced on 1 January 2019, below which the place of supply of telecommunications, broadcasting and electronically supplied services ("TBE" services) was the Member State of the supplier, has been extended to intra-EU distance sales of goods.

    The calculation of this threshold takes into account the total value of TBE services and intra-EU distance sales of goods carried out since 1 January of the current calendar year.

    Your use of OSS will therefore depend on whether or not you exceed the annual turnover threshold:

    • less than or equal to EUR 10 000: your transactions (services or distance sales) are normally located in Belgium, so you do not have to use OSS. You can opt to tax your transactions in the Member State of consumption: you can choose to use OSS.
    • more than EUR 10 000: your transactions must be taxed in the Member State of consumption. You can choose to use OSS.
  • Import scheme

    The import scheme concerns distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150.

    Who can use the import scheme in Belgium?

    • Taxable persons established in Belgium who supply goods imported from third countries in consignments of an intrinsic value not exceeding EUR 150 to customers in the EU (excluding products subject to excise duty)
    • Taxable persons non established in the EU who supply covered goods through their own website (direct registration or via  an intermediary (PDF, 1.1 MB) established in Belgium)
    • Electronic interfaces established in Belgium or outside the EU which facilitate (“deemed supplier”) distances sales of imported goods on behalf of underlying suppliers (direct registration or via  an intermediary (PDF, 1.1 MB) established in Belgium)