Duty27™How to register for the Union OSS and file returns
If you sell digital services or goods to consumers across the EU, the Union One Stop Shop (OSS) lets you report and pay through one country. This guide covers where to register, when it starts, and how returns work. Last reviewed 2 October 2026.
Where you register
You register in the Member State where your business is established. This is called the Member State of identification.
If you are not established in the EU but have a fixed establishment in one, it is the Member State of that fixed establishment. If you have establishments in several Member States, you can choose one of them, and you are bound by that choice for three calendar years.
How registration works
You register by submitting your details electronically through a web portal that the Member State provides. The Member State checks the details and shares them with the other Member States.
When registration takes effect
Registration normally takes effect from the first day of the calendar quarter after the one in which you inform the Member State. If you make a supply earlier, you can start using the scheme from that first supply, as long as you inform the Member State of identification by the tenth day of the month following.
Quarterly returns
OSS returns are submitted electronically each quarter, by the end of the month following the end of the quarter (for example, the Q1 return by 30 April). Payment is made when the return is submitted, and no later than the return deadline.
Currency
The return is generally made out in euro, though a Member State that has not adopted the euro may require its national currency. Amounts in other currencies are converted at the European Central Bank rate published on the last day of the tax period.
What this guide does not cover
Leaving the scheme and exclusion from it are not covered here. See the European Commission's OSS pages.
How Duty27 fits in
Duty27 offers EU OSS reports as an add-on, built from the transactions you archive.
Related
Sources
This page is general information, not tax advice. Confirm your own situation with a tax adviser or your tax authority.