EU One Stop Shop (EU-OSS) – First practical experiences in Austria


On 1 July 2021, the measures of the EU e-commerce package entered into force, introducing the EU-OSS. There are several special features which foreign non-EU taxable persons and Austrian taxable persons should consider:

  • If a foreign taxable person registers for the EU-OSS and uses Austria as Member State of identification, invoices have to be issued for distance sales of goods.
  • The EU-OSS declarations can only be submitted in German, not in English.
  • The OSS system and the assessment procedure are two independent procedures. Therefore, deregistration from the assessment procedure is necessary if only goods or services are supplied to which the EU-OSS applies.
  • Returns for supplies made prior to July 2021 have to be declared in the normal VAT returns for the month the returns took place.
  • Adjustments of EU-OSS declarations are only possible within a 3-year period. If the 3-year time limit is exceeded, the adjustments need to be made within the assessment procedure.
  • A refund of input VAT cannot be requested via the EU-OSS. Input VAT has to be claimed via the VAT refund procedure or, if the taxable person is registered in Austria, in the course of the assessment procedure.
  • If the EU-OSS is used, Intrastat declarations must still be filed in Austria. At present, there is still no written guidance available.
  • Joint audits are not mandatory in Austria.

Author: Selina Siller & Rupert Wiesinger

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Editor: Eva Ebner,

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