Registration for the OSS scheme

Hlavní informace

As a seller, service provider or operator of an electronic interface in the EU, you can register for the One Stop Shop scheme (‘OSS’ scheme) and thus pay VAT in only one EU Member State (i.e. the Czech Republic), even though you are trading across borders in the EU.

The One Stop Shop (OSS), regulated in the Value Added Tax Act in Section 110 as the One Stop Shop scheme, is used to pay VAT in the Czech Republic on selected supplies which are provided cross-border to end consumers (B2C) in other EU countries and for which the supplier is obliged to pay VAT in the consumer's Member State (the Member State of consumption).

Within the OSS, you can register for three schemes:

• the European Union scheme (EU scheme) – for persons established in the Czech Republic, or for persons with a fixed establishment in the Czech Republic if they are established outside the EU, or for persons with a fixed establishment or place of business outside the EU if the transport or dispatch of goods is initiated in the Czech Republic;
• import scheme – for persons established in the Czech Republic, or for persons with a fixed establishment in the Czech Republic if they are established outside the EU, or for persons with a fixed establishment or place of business outside the EU represented by an intermediary; and
• outside the European Union scheme (non-EU scheme) – for persons established outside the EU.

Týká se vás to pokud

You provide selected supplies across borders to end consumers (B2C) in other EU countries and for which the supplier is liable for VAT in the consumer's Member State (the Member State of consumption).

The use of the One Stop Shop (OSS) scheme is not compulsory, but it significantly simplifies the payment of VAT on selected supplies where VAT is to be collected in another EU Member State for users.

As a rule, if a person does not make use of the OSS, they are obliged to register and pay VAT in each Member State of consumption for selected supplies if the limit of EUR 10 000 for supplies of distance sales of goods and selected services to all EU Member States in a calendar year or the immediately preceding calendar year is exceeded (pursuant to Section 8 of the Value Added Tax Act).

Kdy službu řešit

Registration for the OSS scheme is possible only after receiving a decision on VAT registration as a taxpayer or identified person from the tax administrator!

‘EU’ and ‘non-EU’ scheme

Applicants may apply for the OSS scheme (EU and non-EU schemes) before starting to carry out the supply in the tax year preceding the tax year in which they plan to start carrying out the supply.

An applicant who is a payer or an identified person wishing to use the OSS scheme from 1 October 2022 must apply for the OSS scheme by 30 September 2022 at the latest (applies to ‘EU’ and ‘non-EU’ schemes)

Applicants may apply for the OSS scheme (EU and non-EU schemes) after the supply transaction has taken place in the relevant tax year, but the application must be submitted no later than 10 days after the end of the calendar month in which the supply was carried out.

Import scheme 

Details about registering for the OSS import scheme can be found on the website of the Financial Administration.

Doplňující informace

Jaký má služba benefit

Simplification of the payment of VAT on selected supplies in other Member States.

Možnosti odvolání

The registration decision may be appealed against within 30 days from the date of receipt, with the tax administrator who issued the decision.