One-Stop Shop (OSS)

The One-Stop Shop (OSS, vienas pieturas aģentūra) is a set of EU VAT schemes that let a business declare and pay the VAT of other EU countries on distance sales and services to consumers there through one return in its own country, without registering in each country.

The Latvian VAT Law has three schemes: the Union scheme for EU businesses making distance sales of goods and supplying services to consumers in other EU countries, the non-Union scheme for businesses outside the EU supplying services to EU consumers, and the import scheme (IOSS) for imported consignments worth up to EUR 150. Businesses registered in Latvia sign up and file through VID EDS.

While a business’s distance sales and electronically supplied services to consumers in all other EU countries together stay within EUR 10,000 a year, it may charge Latvian VAT. Above that, the buyer’s country’s VAT rate applies, and the OSS lets it declare that from Latvia.

The Union scheme return is filed for each quarter by the end of the following month, even with no sales. The OSS covers sales to consumers, not to VAT payers in other EU countries, where 0% or the reverse charge applies.