One Stop Shop (OSS)

Commentary

Non-Union scheme (non-EU OSS)

10 Czech Republic
10 Czech Republic | Commentary

Non-Union scheme (non-EU OSS)

10 Czech Republic | Commentary

One Stop Shop (OSS)

The Czech Republic, like all EU member states, has introduced a series of new VAT declaration and payment simplifications under a 'One Stop Shop' (OSS) for supplies of BTE services, B2C services taxable where the consumer is located and distance sales of goods into and within the EU. The OSS is optional. If it is not applied, the normal VAT registration, declaration and payment rules will apply.

Non-Union scheme
(non-EU OSS)
Union scheme
(EU OSS)
Import scheme (IOSS)
Types of suppliesB2C supplies of services to customers in the EU taxable where the

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