Kintsugi simplifies EU VAT compliance for both EU and non-EU businesses, thanks to full support for the EU One-Stop Shop (OSS) schemes. This includes both the Union and Non-Union OSS frameworks. This guide explains what OSS is, who can use it, and how Kintsugi helps you manage it.
What is EU OSS and Who Qualifies?
The One-Stop Shop (OSS) is an EU-wide system that simplifies VAT registration and reporting. Instead of registering for VAT in every EU country where you sell, you can register in just one member state and submit a single quarterly VAT return.
Kintsugi supports:
Union OSS (for EU-based businesses):
If you sell to customers in multiple EU countries.
You register once, typically through Ireland, and file a single, combined VAT return.
Non-Union OSS (for non-EU businesses):
If you have no physical presence (no office, warehouse, or employees) in the EU.
You sell only qualifying digital goods or services (like SaaS) to EU customers.
No EU bank account is needed; you can pay VAT from your home country.
Example: An American SaaS company selling subscriptions to EU users qualifies under the Non-Union OSS scheme.
How OSS Registration Works in Kintsugi
Once your organization qualifies and decides to use OSS, Kintsugi makes the process easy:
For Union OSS (EU-based Sellers):
Ireland is the default country for registration in Kintsugi.
Once OSS is enabled, individual EU countries will no longer appear separately; they are grouped under a single “OSS” entity.
Kintsugi sets your first filing period to the current quarter based on your registration date.
You do not need separate VAT registrations in each EU country.
For Non-Union OSS (Non-EU Sellers):
OSS support is enabled by default for all eligible organizations.
Nexus monitoring is active regardless of your plan.
Registration can be started by contacting our sales team in the app and is typically completed within 1 to 2 business days (depending on operational availability).
You'll file under a single EU OSS jurisdiction, no matter which EU countries you sell to.
OSS in Practice: Examples
A German SaaS company with customers in France, Italy, and Spain:
Registers for Union OSS via Ireland.
Individual countries no longer appear in Nexus.
VAT collection and filing are grouped into a single OSS jurisdiction.
The first filing period is automatically set to the quarter of registration (e.g., Q2 if registered in June).
An American SaaS company selling to EU customers:
Has no physical presence in the EU.
Qualifies for Non-Union OSS.
Registers under OSS via Kintsugi.
Files quarterly returns through Ireland.
Pays VAT from its US-based bank account.
Need Help?
Unsure if OSS applies to your business? Want to start registration or check if you qualify?
EU Sellers: OSS registration simplifies your compliance across multiple countries.
Non-EU Sellers: You may qualify for Non-Union OSS and avoid complex, country-specific registrations.
For further concerns, we're always here to help. If you can't find the answer you're looking for, please reach out to us using the chat bubble in the bottom right corner.