What Is the OSS (One Stop Shop) and When You Must Use It for EU Sales
The OSS lets you pay VAT on B2C sales across the whole EU through a single quarterly return filed in Czechia. The obligation to deal with foreign VAT arises after exceeding EUR 10,000 per year.
The One Stop Shop (OSS) is a special scheme that lets you account for VAT on sales to final consumers (B2C) in other EU states through a single quarterly return filed with the Czech tax administration — without registering for VAT in each country separately.
When OSS concerns you
The decisive threshold is EUR 10,000 per calendar year — the combined value of distance sales of goods and selected digital services to final consumers in all EU states together (it is not a per-country limit). Domestic sales do not count towards it.
- Below the threshold: you may charge Czech VAT as for domestic sales.
- Above the threshold: you must charge the VAT of the customer's state — either register in each country, or (far more practical) use the OSS.
How the OSS works
You register for the OSS with the Czech tax administration. Each quarter you file one return breaking sales down by state of consumption and its rates; you pay the tax in Czechia and the administration forwards it to the individual states.
Practical example
A Czech e-shop sells EUR 6,000 of goods to consumers in Germany and EUR 5,000 to Slovakia in a year. The EUR 11,000 total exceeds the threshold — from the moment of crossing it, those sales must carry German (19%) and Slovak (23%) VAT. With OSS this is handled in one quarterly return.
Find each country's rates in our overview of VAT rates for all EU states — including notes on announced changes.