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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.8.1 What it consists of

This special VATregime is known as the single window regime (OSS) and is made up of three optional regimes that simplify formal obligations in this area. VATfor entrepreneurs or professionals who deliver goods and/or provide services to final consumers throughout the EU, since it allows them not to have to identify themselves and register in each Member State in which VATis charged (Member State of consumption), but they may:

  • register for VAT purposes electronically in a single Member State for all qualifying sales of goods and services made to customers located in any of the other Member States;

  • submit a single electronic VATreturn in the Member State of identification and settle in a single payment the VATaccrued on all these sales of goods and services ;

To do so, they must expressly register in the corresponding regime using form 035.

The One-Stop Shop has three modalities:

  • External Union Regime (EUOSS).

  • Union System (UOSS).

  • Import Regime (IOSS).

The three modalities refer exclusively to deliveries or services made by entrepreneurs or professionals to final consumers ( B2C operations).