How to declare VAT for e-commerce and services

Are you selling goods in the European Union (EU) to customers who are not required to submit a VAT return, such as private individuals? From 1 July 2021, you must declare this VAT in the EU country where you deliver your products. This can also be done in a simplified way via the so-called ’One Stop Shop'. You can also use the One Stop Shop if you provide services to private individuals in the EU whereby you owe VAT in another EU country.

One Stop Shop

You can use the One Stop Shop for 3 schemes: the 'Import scheme', the 'Union scheme' and the 'non-Union scheme'. Do you want to use several schemes, for example because you supply goods and services? In that case, you must apply separately for each scheme.

Your situation

I want to register for the One Stop Shop

Your situation:

  • I already have a username and password. You may directly proceed to the OSS registration form.
  • I do not have a username and password yet:
    1. Register your enterprise with the Tax and Customs Administration using the Registration form foreign companies.
    2. Submit the completed registration form to the address listed on that form.
    3. Your form will be processed. Upon completion, you will receive 3 (Dutch) letters with an English information leaflet from us. This information leaflet provides an explanation of these letters and contains important information for you.

      You will receive the following 3 letters:
      1. A letter containing a registration number from the Tax and Customs Authority
        Please note: this is not your registration number for the One Stop Shop. You will only receive this latter registration number after you have registered for the One Stop Shop.
      2. A letter containing your username.
      3. A letter containing your password.

    4. You may now use the username and password received to log into the OSS registration form. The first time you log in, you have to change your password. Therefore, please follow the additional instruction.
Forms:
The form is in Dutch. There is an English translation available under the button with the flag icon.

If you would like to have an English-language copy of the form, you can download it from the form overview screen before submitting it. After submission, you can only download the Dutch version.

Registration for the One Stop Shop

Please first read the text above before completing the form.

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