OSS and VAT on EU sales for webshops: what to know and what your books must handle

OSS stands for One Stop Shop; in Dutch it is the "Unieregeling" of the "eenloketsysteem". According to the Belastingdienst you use it to report the VAT you owe in other EU countries in one report per quarter and pay it in one go. The system passes the report and payment on to the countries concerned. That way you do not have to register separately in every EU country.

Taking part is not mandatory. If you choose not to, you register in every EU country where you owe VAT, file a return there and pay there.

This concerns distance sales: goods that go from the Netherlands to consumers (or other customers who do not file a VAT return) in another EU country. According to the Belastingdienst a revenue threshold of 10,000 euro per calendar year applies, where distance sales and digital services to consumers in the EU count together and you add the amounts excluding VAT.

Below the threshold you charge Dutch VAT. Above it you charge the VAT of the EU country of destination. If you pass the threshold mid-year, the destination country's rate applies from that moment. Going back to Dutch VAT is only possible from 1 January of the next year, and only if revenue was 10,000 euro or less during the whole previous calendar year. You can also choose voluntarily to always charge foreign VAT; that choice applies for at least two years.

If you have a permanent establishment in another EU country, such as a shop, workshop or factory, the threshold does not apply. A warehouse alone is not a permanent establishment. For your own situation, always check with your accountant or the Belastingdienst where you stand.

You submit the OSS report per quarter, in the month after that quarter, through Mijn Belastingdienst Zakelijk. According to the Belastingdienst the report must be in by the last day of that month: the third quarter is reported in October, by 31 October at the latest. You report and pay in euros.

A submitted report cannot be resubmitted; you pass corrections in your next report. You keep the Union scheme records for 10 years. If three quarters in a row are missing a report, you can be excluded from the scheme for two years. These are the rules according to the Belastingdienst at the time of writing; check them on the current pages at the bottom.

To report per quarter you need for every sale to another EU country:

• the customer's country, because that country's rate determines the VAT;
• the rate applied on the invoice line;
• the revenue excluding VAT, so you can track the threshold;
• credit notes on refunds, at the rate of the original sale.

Illustrative, no customer data: a product at 100.00 excluding VAT. To a Dutch customer that is 21.00 VAT (121.00 total). If the customer's EU country charges 19% (like Germany), VAT is 19.00 and the total 119.00, and that VAT amount belongs in the OSS quarterly report rather than in the regular return. Rates per country change occasionally; always look them up in a current source.

Sales through Bol.com Belgium and to other EU countries are booked in Moneybird with the destination country's rate on the invoice line, when the VAT rules for your situation call for it, from both Bol.com and Shopify. That is the basis for your quarterly report. See also Bol.com cross-border VAT and OSS in Moneybird and OSS for Shopify.

Schakel reports nothing to the Belastingdienst: you register for OSS and submit the quarterly report yourself or through your accountant. If your customer is a VAT-registered business in another EU country, other rules apply (reverse charge); read reverse-charge VAT on EU B2B.

Official pages of the Belastingdienst (in Dutch), read on 20 October 2026.

• Belastingdienst (Dutch): distance sales within the EU and the 10,000 euro threshold
• Belastingdienst (Dutch): reporting VAT through the one-stop shop (OSS)

General information, not tax advice. Rules and rates change and your situation may differ: check the official sources or ask your accountant. Based on the rules as of October 2026.