OSS Registration in Belgium
OSS Registration at the One-Stop Shop & filing OSS declarations for a foreign company in Belgium
Do you need assistance with your OSS registration? Do you want to know everything about the OSS one-stop shop? Are you looking for a specialized firm to manage your OSS returns and VAT payments? Then you’ve come to the right place! On this page, we explain in a clear manner who is concerned by the OSS, how to register for the OSS one-stop shop, how to file an OSS declaration, how to manage your VAT payments, your declarative obligations and whether it is necessary to call upon a tax agent for your VAT in Belgium!
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Need a tax agent to register to OSS in Belgium ? We have a solution to help you start your business in Belgium in peace of mind.
Eurofiscalis takes care of your OSS registration and returns in Belgium
Who is concerned by the OSS in Belgium ?
The “One Stop Shop” (OSS) is a new VAT reform that has been put in place from 01/07/2021. Thanks to the OSS, any company selling to individuals in the EU will be able to declare and pay its VAT due in the whole EU in only one country without having to register in each country of activity.
The OSS procedure has been created for e-commerce companies selling their products to individuals (B2C Sales) from one EU country to other EU Member States.
Any EU or non-EU company can take advantage of the OSS and IOSS one-stop-shops. In order to know your obligations in this regard, please refer to the FAQ at the end of this page, or contact one of our experts.
How to register for the OSS procedure in Belgium ?
Any company established or subject to regulation in Belgium wishing to register with the OSS one-stop shop in Belgium will be required to submit an official registration application via the Intervat portal.
To apply for OSS registration in Belgium, no additional documents are required. However, the following information must be provided:
However, you also have the possibility to attach annexes to your OSS registration application.
Once the OSS registration application has been submitted, the administration will send a notification directly to the person entered in the “Contact person” field to acknowledge receipt of the application.
The final OSS certificate will be sent to the same e-mail address by the FPS Finance, provided that your application has been accepted by the Belgian administration. According to our experience, the final certificate is sent within 3 working days.
How to file an OSS return in Belgium ?
Just like the registration application, the submission of an OSS declaration in Belgium is done via the Intervat portal.
In this OSS declaration, the taxable person must enter the amounts (excluding VAT) of all his sales to European individuals outside Belgium. They are asked to provide the following information :
Domestic purchases and sales to Belgian individuals should not be included in your OSS return. These transactions must be reported in your periodic Belgian VAT return.
Deadlines for filing an OSS return in Belgium are the same as for filing a VAT return. To know your deadlines for filing VAT/OSS returns, click here.
How to manage VAT payments via OSS in Belgium ?
Once the OSS return has been filed, you will be able to download it in pdf format directly from the dashboard of the Intervat portal.
Once the return has been submitted and validated, the FPS Finance will send you by e-mail the status of the payment made according to the information reported in your OSS declaration just submitted. On this document, you will find the following informations :
Click here to read our article about storing in Belgium and VAT rules when it comes to e-commerce and selling from your belgian warehouse
FAQ : Your questions about OSS/IOSS
Hundreds of you are asking us questions about how VAT and the OSS procedure work. We do our best to help you develop your business and answer your questions. Below you will find the most frequently asked questions
The OSS Single Window is used to declare intra-community distance sales of goods located in the EU.
IOSS is used to declare sales of goods imported into the EU from outside the EU with a value of less than €150.
Any company located in the EU or outside the EU can register to OSS.
For third party companies, it is mandatory to open a VAT number without a permanent establishment in an EU country in order to register with OSS.
The OSS one-stop shop allows any company to carry out e-commerce sales from its country of tax liability without having to register in each country of destination of the goods! Thus, all you need is an intra-community VAT number and an OSS registration in the same country to declare all your sales and pay the VAT due from the 27 member states with the OSS procedure!
Yes ! If you have some returns / credit notes from your e-commerce sales, it is possible to claim back the VAT. After submitting the OSS Return the respective administration will pay you back the VAT directly to the bank account you have submitted during the registration.
An intra-EU distance sale is a sale made from a taxable company in the EU to an individual residing in a different EU country than the seller. In order for the distance selling to be considered as intra-community, it is imperative that the goods sold have a destination in an EU country different from the EU country of departure! In case of a tax audit, the seller must be able to prove that the goods crossed the border.
Domestic sales, like deductible VAT, cannot be declared via the OSS, but must be reported in your VAT return.
Please note! The VAT to be paid back linked to these domestic sales must imperatively be the object of a payment totally independent from your OSS payment!
Hundreds of companies choose Eurofiscalis to help them in their development in Europe. Listen to the testimonial of our client PING, we help them to manage their intra-community VAT
“The service Eurofiscalis provide us, give me the confidence and trust that we have a compliance process to Europe for our VAT and customs…”
Why use our Service to be your tax representative / tax agent?
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
Analysis of your flows and compliance with VAT, intrastat, invoices, customs
Processing and submission of your VAT registration
Getting your local and EORI numbers
Simplified customer/supplier bookkeeping
Filing of your periodic VAT and Intrastat returns
Single point of contact with local authorities
Use our firm to manage your VAT obligations in Belgium
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