Who Can Register for the OSS?
01 Union OSS
02 Non-Union OSS
03 IOSS
Union OSS
Any
taxable person
established in the EU who
supplies services to non-taxable persons taking place in a Member State where that taxable person has no establishment and/or
carries out intra-Community distance sales of goods
Any taxable person not established in the EU who
carries out intra-Community distance sales of goods
Any taxable person who is a deemed supplier who
carries out intra-Community distance sales of goods and/or
domestic supplies of goods