The OSS (One Stop Shop) lets you declare, in Spain and in one return, the VAT on sales to consumers in other EU countries. It works for sole traders and companies alike and avoids registering in every country you sell to from Spain.
When OSS may fit
- You sell to consumers in other EU countries.
- Goods ship from Spain, with no local stock elsewhere.
- You exceed the EU 10,000 euro distance-sales threshold, or choose to apply it earlier.
When OSS is not enough
OSS does not replace local VAT registration if you hold stock in another country, as with FBA Pan-EU. Both are often combined. See VAT registration in another EU country.
How it is filed from Spain
- Register with the Spanish Tax Agency for the Union scheme.
- File a quarterly return with sales by country and VAT rate.
- Pay the total VAT to the Spanish Tax Agency, which distributes it to each country.
Check exact deadlines on the Tax Agency portal before each quarter.
If you run a Spanish SL or sole-trader business and want to sell in other EU countries, see how Data Biz handles it: VAT registration per country or OSS, without setting up another company.
Official sources: European Commission, Taxation and Customs Union and the Spanish Tax Agency. Rules change, so always confirm current requirements with the tax authority of the country.